# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Regulation 6: Information to be provided to HMRC

Extent: E+W+S+N.I.

(1) The operator of a CoACS must in relation to each accounting period provide the following information to HMRC—
(a) the names and addresses of all the participants in the scheme,
(b) the number and classes of units in the scheme at the end of the period,
(c) the amount of income per unit for each class.
(2) The information required under paragraph (1) must be provided on or before the information reporting date.

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Source: https://www.legislation.gov.uk/uksi/2017/1209/regulation/6 (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.