Taxes Management Act 1970 section 20A

Power to call for papers of tax accountant

Section 20A established HMRC's power to require the delivery of documents held by a tax accountant, where there was reason to believe the accountant had been involved in tax fraud.

• HMRC had the power to issue a notice requiring a tax accountant to deliver documents relevant to any client's tax affairs where tax fraud was suspected.
• This power applied where a tax accountant had been convicted of a tax offence or had a penalty imposed for assisting in the preparation of an incorrect return or accounts.
• The provision was designed to enable HMRC to investigate the wider impact on other clients of a tax accountant found to have engaged in fraudulent conduct.
• This section was repealed by Finance Act 2012, Schedule 38, paragraph 45(a), as part of broader reforms to HMRC's information-gathering powers, with the repeal taking effect from 1 April 2013.

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