Part 7 Disclosure of tax avoidance schemesC1

United Kingdom

1. 305AIntroduction
2. 306Meaning of “notifiable arrangements” and “notifiable proposal”
3. 306ADoubt as to notifiability
4. 307Meaning of “promoter”
5. 308Duties of promoter
6. 308ASupplemental information
7. 309Duty of person dealing with promoter outside United Kingdom
8. 310Duty of parties to notifiable arrangements not involving promoter
9. 310ADuty to provide further information requested by HMRC
10. 310BFailure to provide information under section 310A: application to the Tribunal
11. 310CDuty of promoters to provide updated information
12. 310DNotice of potential allocation of reference number: arrangements and proposals suspected of being notifiable
13. 311Allocation of reference number to arrangements
14. 311ADuty of HMRC to notify persons of reference number
15. 311BRight of appeal: section 311(3) case
16. 311CDuty to provide further information requested by HMRC: section 311(3) case
17. 312Duty of promoter to notify client of number : section 311(2) case
18. 312ZADuty to notify client of reference number: section 311(3) case
19. 312ADuty of client to notify parties of number
20. 312BDuty of client to provide information ...
21. 313Duty of parties to notify HMRC of reference number etc
22. 313ZADuty to provide details of clients
23. 313ZBEnquiry following disclosure of client details
24. 313ZCDuty of employer to notify HMRC of details of employees etc
25. 313APre-disclosure enquiry
26. 313BReasons for non-disclosure: supporting information
27. 313CProvision of information to HMRC by introducers
28. 314Legal professional privilege
29. 314AOrder to disclose
30. 315Penalties
31. 315AFurther penalties
32. 315BDetermination of penalties
33. 315CFailure to comply with time limit
34. 315DOther exemptions from liability to a penalty
35. 315ERegulations to vary amounts
36. 316Information to be provided in form and manner specified by HMRC
37. 316ADuty to provide additional information
38. 316BConfidentiality
39. 316CPublication by HMRC
40. 316DSection 316C: subsequent judicial rulings
41. 317Regulations under Part 7
42. 317ASpecial Commissioners: procedure
43. 318Interpretation of Part 7
44. 319Part 7: commencement and savings