Reforming information powers and modernising computer records law

This measure reforms HMRC's powers to require information and carry out inspections for tax checks, plus updates definitions about computer records.

Reforming civil tax information and inspection powers (Schedule 36 Finance Act 2008)andmodernisingthe definitions about computer records (s114 Finance Act 2008)

Draft legislation

Explanatory note

Details

This measure introduces a number of changes to HMRC's information and inspection powers under Schedule 36 to the Finance Act 2008 and legislation for computer records set out in Section 114 of the Finance Act 2008.

The changes will help HMRC access and process information in a modern digital economy. They will support tax compliance checks and help HMRC meet international information exchange standards with other countries.

This technical consultation on the draft legislation closes on 7 September 2026. Send comments to civilinfoandinspectionpowerspolicy@hmrc.gov.uk.