Overview Section 77I of TMA: Information
1284.This section sets out the power under which HMRC may seek information from a licensee in respect of transactions with and payments made to a non-UK resident person. It is based on paragraph 2 of Schedule 15 to FA 1973.
1285.The reference to “an inspector” has been revised to an officer of Revenue and Customs in line with changes made by CRCA.