Introduction Schedule 34: Annual Tax on Enveloped Dwellings: Information and Enforcement Part 1: Information and Inspection Powers
452.Paragraph 1 provides that Schedule 36 to FA 2008 (information and inspection powers) is amended so that its provisions apply to the annual tax on enveloped dwellings.
453.Paragraph 2 the amendments to Schedule 36 to FA 2008 will provide for HMRC officers (together with a person they may require to assist them) to inspect properties for valuation purposes.
454.Paragraph 3 inserts new rules in Schedule 36 to FA 2008 relating to notices HMRC may make requiring a chargeable person, or another person, to deliver information or documents. HMRC cannot make such a notice, or where necessary apply to the tribunal for approval of such a notice, unless; there is an open enquiry, HMRC has reason to believe there is an underpayment of ATED or an amount of ATED has been un-assessed, or, the notice is given to check other taxation matters.
455.Paragraph 4 inserts the necessary special rules in relation to notices for partnerships within the charge to ATED.
456.Paragraph 5 provides that the meaning of ‘tax’ in Schedule 36 includes annual tax on enveloped dwellings.