The LAA is obliged to provide information about payments when asked by HM Revenue & Customs (HMRC).

We have recently provided HMRC with information about legal aid payments to providers during the tax year 2011-12.

This follows the previous return we provided HMRC in November 2012 for data about payments made during tax year 2010-11.

This information was requested by HMRC under paragraph 1, schedule 23 of the Finance Act 2011. This covers the period 6 April 2011 ? 5 April 2012.

The data was collated from payments made from the LAA?s corporate information system. This will reconcile with the remittance advice which providers received during this period.

We are expecting further requests from HMRC for 2012-13 data. Under the Finance Act 2011 the LAA will be obliged to provide this information. 
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