Ctm21210 - act: fid: general: election: information powers - hmrc internal manual

Ctm21210 - act: fid: general: election: information powers - hmrc internal manual

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CTM21210 - ACT: FID: GENERAL: ELECTION: INFORMATION POWERS ICTA88/S246H Where a company’s form CT61 showed that it had paid an FID, you could require the company to give you further


information, including details of the recipient of the FID. The penalty provisions of TMA70/S98 applied to these notices under ICTA88/S246H. Previous page Next page Print this page