Taxes Consolidation Act 1997 section 530T

Inspection of records

Section 530T requires any person who has made or received a relevant payment to produce documents and records relating to that payment to a Revenue officer for inspection on request.

• Any person (or their employee) who has made or received a relevant payment must produce all related documents and records to a Revenue officer on request.
• The records that must be produced are those in the person's power, possession or procurement.
• This obligation operates without prejudice to any other inspection or production requirements under the Tax Acts.
• In practice, this means both principals and subcontractors must make their RCT records available to Revenue when asked.