Section 236K Notification of interested persons by HMRC

(1)

F1This section applies if an authorised officer suspects that a person subject to a stop notice has failed to comply with section 236B(1).

(2)

Where this section applies, the officer may provide a copy of the stop notice to any person the officer considers might be affected by that failure or the giving of the stop notice (for example, any person who is a client of the person who failed to comply with section 236B(1) or who otherwise makes use of arrangements that must not be promoted as a result of the stop notice).

(3)

Where the officer provides a copy of a stop notice to a person under subsection (2) the officer may also provide any of the following information to that person—

(a)

the name of the person who failed to comply with section 236B(1);

(b)

the business address or registered office of that person;

(c)

any other information that the authorised officer considers it appropriate to provide in order to make clear the identity of that person;

(d)

details of any arrangements or proposal for arrangements promoted by that person that meet the description specified in it;

(e)

an explanation of the effect of the stop notice;

(f)

an explanation of why the stop notice was given.

Annotations

Textual amendments

F1: Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1