Section 310A — Finance Act 2014: Duty to provide further information requested by HMRC

Duty to provide further information requested by HMRC 310A 1 This section applies where—

a a person has provided the prescribed information about notifiable proposals or arrangements in compliance with section 308, 309 or 310, or b a person has provided information in purported compliance with section 309 or 310 but HMRC believe that the person has not provided all the prescribed information.

2 HMRC may require the person to provide—

a further specified information about the notifiable proposals or arrangements (in addition to the prescribed information under section 308, 309 or 310);

b documents relating to the notifiable proposals or arrangements.

3 Where HMRC impose a requirement on a person under this section, the person must comply with the requirement within—

a the period of 10 working days beginning with the day on which HMRC imposed the requirement, or b such longer period as HMRC may direct.