Taxes Consolidation Act 1997 Schedule 27

Forms of declarations to be made by certain persons

Schedule 27 prescribed the forms of solemn declaration to be made by various persons involved in the administration of income tax. It was deleted in its entirety by Finance Act 2021.

• The schedule set out prescribed declaration texts for Appeal Commissioners, inspectors, assessors, the Collector-General, clerks to the Appeal Commissioners, and Commissioners for Offices.
• Each declaration required the officeholder to pledge faithful, impartial and honest execution of their duties under the income tax Acts, and to undertake not to disclose confidential taxpayer information except where authorised.
• The schedule was divided into two parts: Part 1 covered declarations for those acting in respect of tax under Schedule D, while Part 2 covered the declaration for a Commissioner for Offices.