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The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1215
- PART 3
- Regulation 14
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Paragraph 28(2) of the Schedule – enquiry by HMRC
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14. For the purposes of paragraph 28(2) of the Schedule, where HMRC has given a written notice further to that paragraph, the prescribed information is—
(a)the name and address of any person (“P”) other than the client, as described in paragraph 28(2) of the Schedule, who—
(i)sells, or is likely to sell, the notifiable proposal or notifiable arrangement; or
(ii)has achieved, or is likely to achieve, a tax advantage by implementing the notifiable proposal or notifiable arrangement;
(b)each tax identifier number provided to P; and
(c)sufficient information as might reasonably be expected to enable an officer of HMRC to comprehend the manner in which P is involved in the notifiable proposal or notifiable arrangement.
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