Schedule 43A Procedural requirements: pooling notices and notices of bindingF1

United Kingdom

1. Pooling notices
2. Notice of proposal to bind arrangements to counteracted arrangements
3. Corrective action by a notified taxpayer
4. Corrective action by lead taxpayer
5. Opinion notices and right to make representations
6. Notice of final decision
7. “Equivalent arrangements”
8. Notices may be given on assumption that tax advantage does arise
9. HMRC officers
10. Power to amend