Value Added Tax Act 1994 section 58ZA

International VAT arrangements

Section 58ZA gives HMRC the power to make regulations imposing obligations on taxable persons in order to give effect to international VAT arrangements, including powers to require information, obtain documents, and share data with overseas tax authorities.

• HMRC can make regulations requiring taxable persons to submit statements about relevant transactions and the persons involved, in a form, manner and at intervals specified by the regulations or by HMRC.
• Where international VAT arrangements are in effect, HMRC's existing information-gathering powers under Schedule 11 and other VAT legislation extend to matters relevant to those arrangements, but only if HMRC has issued a written direction authorising their use.
• HMRC may disclose information obtained through these powers to overseas authorities, provided the disclosure is required by the arrangements and the recipient is bound by confidentiality rules at least as strict as those applying in the United Kingdom.
• HMRC may only make regulations or issue directions under this section if they consider doing so would facilitate the administration, collection or enforcement of VAT.

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