PART 5 U.K. Promoters of tax avoidance schemes

Modifications etc. (not altering text)

C1 Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2 Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3 Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)

C4 Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)

[F1 Stop notices U.K.

Textual Amendments

F1 Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1

236C Quarterly returns U.K.

(1) A person subject to a stop notice must provide a return to HMRC containing the information described in subsection (4) for each relevant period.

(2) The first relevant period is the 3 month period commencing on the day the stop notice was given to its recipient.

(3) Each successive 3 month period that commences within the period of 3 years commencing on that day is a relevant period.

(4) The information that must be contained in a return under subsection (1) is—

(a) the number (which may be nil) of relevant clients of the person subject to the stop notice in the relevant period to which the return relates,

(b) if the return is the return for the first relevant period, the number (which may be nil) of relevant clients of the person in the period ending with the commencement of the first relevant period,

(c) in respect of each relevant client—

(i) the client's name and address,

(ii) the unique taxpayer reference number (if any) allocated to the client by HMRC, and

(iii) the client's national insurance number (if any),

(d) any name by which any such arrangements or proposal is known or is marketed.

(5) For the purposes of this section, a person (“C”) is a “relevant client” of a person subject to a stop notice (“P”) in a period if at any time during that period—

(a) P has made a firm approach to C in relation to a proposal for arrangements that fall within the description specified in the stop notice;

(b) P has made the proposal available for implementation by C;

(c) P has provided services to C in relation to arrangements falling within the description specified in the stop notice, or in relation to a proposal for such arrangements.

(6) If the person does not have the information referred to in subsection (4)(c)(ii) or (iii) in respect of a relevant client, the return must instead include a statement of that fact.

(7) A return for a relevant period must be provided to HMRC before the end of the period of 15 days commencing on the last day of the relevant period.

(8) An authorised officer may by notice to a person subject to the obligation to make a return under sub-paragraph (1) provide for that obligation to cease to have effect in relation to that person from such time as may be specified in the notice.]