Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 180 is up to date with all changes known to be in force on or before 17 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 180:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Part 6Avoidance
Chapter 3Anti-avoidance information notices
Notices by type
180Information notices: third parties
(1)
An officer of Revenue and Customs may by notice require a person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—
(a)
monitoring the compliance of a connected person with an anti-avoidance enactment, or
(b)
HMRC taking, or considering whether HMRC could take, action against a connected person under an anti-avoidance enactment.
(2)
A notice under this section must identify the connected person to whom it relates.
(3)
Before issuing a notice under this section, an officer of Revenue and Customs must—
(a)
notify the intended recipient of—
(i)
the officer’s intention to issue the notice, and
(ii)
the information that would be required under the notice, and
(b)
allow the intended recipient reasonable opportunity to make representations to HMRC.
(4)
An officer of Revenue and Customs may not issue a notice under this section without either—
(a)
the agreement of the connected person identified in the notice, or
(b)
the approval of the tribunal.
(5)
(6)
After issuing a notice under this section, an officer of Revenue and Customs must provide to the connected person identified in the notice—
(a)
a copy of the notice, and
(b)
a summary of the officer’s reasons for requiring the information.
(7)
Subsections (2), (3) and (6) do not apply to the extent the tribunal is satisfied that taking the steps in those subsections might prejudice the investigation of tax avoidance.