Information to be provided by the complainant when the complaint is submitted
7.—(1) The information which is required to be included in, or accompanying, the complaint when it is submitted is the information referred to in paragraphs (2) to (4).
(2) The information referred to is information for the identification of the complainant and of any other person to whom, or to which, the complaint relates, in particular—
(a)their names and addresses, and
(b)the tax identification numbers used in respect of them in the United Kingdom and in each of the other member States concerned.
(3) The information referred to is the facts and circumstances of the case including, in particular, all of the following information—
(a)what the complainant considers is the question in dispute;
(b)references, in relation to the question in dispute, to the rules of the member States concerned and the double taxation arrangements which apply to the question in dispute;
(c)the tax period to which the question in dispute relates;
(d)details of the transactions related to the question in dispute (including how they are structured);
(e)the relationship between the complainant and any other parties to those transactions;
(f)details, in relation to those transactions or otherwise in respect of the question in dispute, of any appeal against a decision of a tax authority or of any litigation (including any judgment or decision of any court or tribunal);
(g)information on any proceedings referred to in regulation 10(4) (as if regulation 10(4) were not subject to regulation 10(5));
(h)copies of any mutually binding agreement—
(i)between the complainant and HMRC, and
(ii)between the complainant and each other tax authority in the member States concerned; and
(i)copies of documents which the complainant seeks to rely on evidencing information provided under this paragraph.
(4) The information referred to is the details of the actions of each tax authority in each member State concerned which gives rise, or will give rise, to the question in dispute, including in particular (and where applicable)—
(a)the dates of those actions,
(b)details of the income and capital, in respect of each member State concerned, to which the question in dispute relates,
(c)the inclusion of such income and such capital in the taxable income in each of those member States,
(d)details of the tax charged, or which may be charged, in relation to that income or that capital, and
(e)a copy of the final tax assessment decision (in the form of, for example, a final tax assessment notice or equivalent document) to which the question in dispute relates.
(5) In paragraph (2), “tax identification numbers” means—
(a)in relation to the United Kingdom, a Unique Taxpayer Reference number allocated by HMRC in respect of the tax affairs of a person, and
(b)in relation to any other member State concerned, a reference number allocated by, or otherwise used by, the tax authority of that member State in respect of the tax affairs of a person.
(6) For the purposes of paragraph (4) any mention of amounts in the information which is referred to must be provided in the currency of each member State concerned.