{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-8.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/20/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) This paragraph applies for the purposes of paragraph 7.\n(2) P discloses a matter by—\n(a) telling HMRC about it,\n(b) giving HMRC reasonable help in relation to the matter (for example by quantifying an inaccuracy in a document, an inaccuracy attributable to the supply of false information or withholding of information or an under-assessment), and\n(c) allowing HMRC access to records for any reasonable purpose connected with resolving the matter (for example for the purpose of ensuring that an inaccuracy in a document, an inaccuracy attributable to the supply of false information or withholding of information or an under-assessment is fully corrected).\n(3) P assists HMRC in relation to an investigation leading to Q being charged with a relevant offence or found liable to a relevant penalty by—\n(a) assisting or encouraging Q to disclose all relevant facts to HMRC,\n(b) allowing HMRC access to records, or\n(c) any other conduct which HMRC considers assisted them in investigating or assessing Q's liability to such a penalty.\n(4) Disclosure or assistance by P—\n(a) is “unprompted” if made at a time when P has no reason to believe that HMRC have discovered or are about to discover Q's offshore tax evasion or non-compliance (including any inaccuracy in a document, supply of false information or withholding of information, or under-assessment), and\n(b) otherwise is “prompted”.\n(5) In relation to disclosure or assistance, “quality” includes timing, nature and extent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 20 para. 8 in force at 1.1.2017 by S.I. 2016/1249, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/8",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}