C1Part 7Disclosure of tax avoidance schemes
311AF1Duty of HMRC to notify persons of reference number
1
If a reference number is allocated in a case within section 311(2), HMRC must notify the following of the number—
a
the person who has complied, or purported to comply, with section 308(1) or (3), 309(1) or 310, and
b
where the person has complied, or purported to comply, with section 308(1) or (3), any other person—
i
who is a promoter in relation to the proposal (or arrangements implementing it) or the arrangements (or a proposal implemented by them), and
ii
whose identity and address have been notified to HMRC by the person who complied, or purported to comply, with section 308(1) or (3).
2
If a reference number is allocated in a case within section 311(3), HMRC must notify the following of the number—
a
any person who HMRC reasonably suspect to be, or to have been, a promoter in relation to the arrangements or the proposed arrangements, and
b
any other person who HMRC reasonably suspect to be, or to have been, involved in the supply of the arrangements or the proposed arrangements.
3
The duty in subsection (2) applies irrespective of whether the notice under section 310D as a result of which the reference number was allocated has been issued to the person concerned.
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)