The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017 No. 345

Additional information to be provided to HMRC where regulation 4 applies to P

6.  The additional information to be provided to HMRC where regulation 4 applies to P is—

(a) the name and address of the enabler;

(b) a description of the enabler’s conduct that encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question;

(c) a description of how the first contact between P and the enabler was made and how the contact was maintained during the times when the enabler’s conduct encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question; and

(d) a description of all documents held by P relating to the enabler’s conduct that encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question.