36 Additional information to be contained in returns under TMA 1970 etc
Finance Act 2024 (2024 c 3) | Legislation

Administration

36  Additional information to be contained in returns under TMA 1970 etc

(1)     In section 8 of TMA 1970 (personal return), after subsection (1H) insert—

“(1I)     Where a person is required to make and deliver a return under this section, the person may be required by an officer of His Majesty's Revenue and Customs to include in the return any information that is specified or described in regulations made by the Commissioners (whether or not the information is relevant for the purpose mentioned in subsection (1)).

(1J)     The Commissioners may only specify or describe information in regulations under subsection (1I) if the Commissioners consider that the information is relevant for the purpose of the collection and management of any of the taxes listed in section 1.

(1K)     A person who fails to comply with a requirement imposed on them by virtue

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