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Consultation - missing taxpayers

22 August 2007
Categories: HMRC powers
HMRC have immense problems tracing some taxpayers because they move and do not let HMRC know their new address. In some cases, this has led to tax debts being written off.

Some third parties hold information which would allow HMRC to regain contact with a taxpayer e.g. agents solicitors banks utility companies and accountants. HMRC would like to approach such parties for relevant information on a discretionary rather than automatic basis and only once the normal way of tracing a taxpayer had been exhausted. They estimate such requests would be approximately 5 000 a year.
Many third parties would comply voluntarily but data protection and confidentiality may prevent others from doing so without the protection of a statutory request.
The Department for Work and Pensions has the power to obtain information from certain organisations to combat benefit fraud. It is governed by a code of practice. HMRC suggest that restricting similar powers to certain HMRC officers and publishing an HMRC code of practice would be additional safeguards.

Questions for consultation

Should third...

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