The Registered Pension Schemes etc (Information) (Prescribed Descriptions of Persons) Regulations 2010
Schedule 36 to the Finance Act 2008 contains powers for Her Majesty’s Revenue and Customs (“HMRC”) to require information and documents from a taxpayer or third party for the purpose of checking the taxpayer’s tax position. There are also powers for HMRC to require information from a third party for the purpose of checking another person’s tax position where that person’s identity is not known.