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<p>HM Revenue and Customs (HMRC) has long-established legislative powers to access
information on bank accounts for a number of its functions, including the investigation
of tax fraud. Any extension of these powers would be subject to full public consultation.</p><p>
</p><p>A HMRC officer may require information and examine documents from third parties,
including banks and other financial institutions, using the information and inspection
powers in Schedule 36 of Finance Act 2008. An officer can require information and
documents that are not unduly onerous for the institution to provide or produce and
are reasonably required for the purpose of checking the tax position or collecting
a tax debt of the taxpayer. These civil information powers may be used by investigators
that suspect fraud.[1]</p><p> </p><p>In the course of conducting Criminal Investigations
into suspected fraud, HMRC officers might require access to information contained
in bank accounts. To obtain the account information the officer makes an application
to a Crown Court to seek a Court Order, if it is granted it will be served on the
bank. Granted Court Orders are specific and limit access to the accounts and date
range that has been granted by the Court[2].</p><p> </p><p> </p><p>[1] <a href="https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23000"
target="_blank">https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23000</a>,
<a href="https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch220000" target="_blank">https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch220000</a>,</p><p>[2]
<a href="https://www.gov.uk/government/publications/criminal-investigation/criminal-investigation"
target="_blank">https://www.gov.uk/government/publications/criminal-investigation/criminal-investigation</a></p>
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