Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Authority definition

What does Authority mean? In practice, Authority refers to the public sector client that procures and manages a project or service and is the named counterparty in the contract. In public procurement, PFI/PPP, DBFM/DBFOM and outsourcing documents, it is a contractual shorthand for the “contracting authority” defined in legislation (England & Wales and Northern Ireland: Public Contracts Regulations 2015; Scotland: Public Contracts (Scotland) Regulations 2015; Ireland: European Union (Award of Public Authority Contracts) Regulations 2016). Typical Authorities include a local authority, an NHS trust or health board, a central government department or minister, a non‑departmental public body or agency, or another body...

HMRC enquiries, compliance checks and discovery assessments in UK direct taxes: powers, procedures, time limits and appeals

Published by a LexisNexis Tax expert

Practice notes

FORTHCOMING CHANGE:

On 15 February 2024, the government issued a call for evidence titled 'The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards', seeking input and views on how HMRC’s enquiry and assessment powers, penalties and safeguards might be overhauled. It considered a broad set of reform avenues, carefully weighing opportunities and risks around a more consolidated suite of powers, assessing whether parts of the tax system could benefit from HMRC taking a different approach, and updating how HMRC delivers statutory notices to taxpayers and agents alike. The call for evidence closed on 9 May 2024. On 30 October 2024, HMRC released the outcome of the exercise, summarising responses and setting out the government’s next steps and intentions. Among these next steps is a commitment to build on the call for evidence by consulting on options for new approaches to address high volumes of low value non-compliance. To that end, the government also launched a consultation on 30 October 2024. That consultation sought views on reforming HMRC’s correction powers, exploring changes to HMRC’s existing powers and processes, as well as a potential new power requiring taxpayers to correct mistakes in their own tax returns themselves...

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Web page updated on 21/05/2026

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