Taxes Management Act 1970 section 77I

Information

Section 77I deals with the provision of information in connection with the mutual agreement procedure for resolving international tax disputes under double taxation arrangements.

• HMRC may require any person to provide information or documents that are reasonably needed for the purposes of the mutual agreement procedure.
• This power applies where a mutual agreement procedure case has been accepted and is being conducted under the provisions of double taxation arrangements.
• The information requirements are subject to the general data-gathering powers and safeguards found elsewhere in the Taxes Management Act 1970 and related legislation.
• The provision ensures that HMRC can obtain the evidence it needs to negotiate effectively with the tax authority of the other country involved in the dispute.