Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Administration definition

What does Administration mean? Administration is a corporate insolvency procedure used to protect and stabilise a financially distressed company while an independent insolvency practitioner (the administrator) takes control to pursue rescue or a better return to creditors than liquidation. It is a statutory process in England and Wales and Scotland under the Insolvency Act 1986, Schedule B1, and in Northern Ireland under the Insolvency (Northern Ireland) Order 1989, Schedule B1. Key features include an immediate moratorium on most creditor enforcement, displacement of the directors’ management powers, and appointment either by court order or out of court by the company, its directors or...

HMRC information-gathering powers (UK): Schedule 36 FA 2008 notices, FINs, third-party requests, scope and safeguards, FTT approval, appeals and penalties

Published by a LexisNexis Tax expert

Practice notes

FORTHCOMING CHANGE:

On Tax Administration and Maintenance Day, 27 April 2023, the former Conservative administration issued a Call for evidence on refreshing HMRC’s information and Data-gathering powers to support the digital overhaul of taxpayer services, strengthen HMRC’s compliance functions, and cut administrative burdens. With a deadline of 20 July 2023, the exercise asked for views on, among other areas:

ways to reform and enhance the collection of information and data from third parties, informed by international best practice;
scope to modernise HMRC’s third-party information and data-gathering powers and the accompanying safeguards;
how to streamline the process by which HMRC issues information notices obliging a taxpayer or third party to supply information, data or documents.

At Spring Statement 2025, the government released a summary of responses to that call for evidence as Annex C to the consultation titled ‘Better use of new and improved third-party data to make it easier to pay tax right first time’...

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Web page updated on 21/05/2026

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