Taxes Management Act 1970 section 14

Return of lodgers and inmates

Section 14 was a provision that formerly required property occupiers to provide HMRC with information about lodgers and other persons residing on their premises, but it has now been repealed.

• Section 14 originally required occupiers of property to make returns to HMRC listing lodgers and other individuals living on their premises.
• The purpose was to help HMRC identify individuals who might be liable to tax but were not otherwise known to the tax authorities.
• The section was repealed by the Finance Act 2011, Schedule 23, which replaced various older information-gathering powers with a modernised data-gathering framework.
• The repeal took effect subject to transitional provisions contained in Schedule 23, paragraphs 50 and 65 of the Finance Act 2011, ensuring that any obligations already in progress were properly dealt with.

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