# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 11: Paragraph 26(1) and (3) of the Schedule – duty of parties to ... arrangements to notify HMRC of number etc

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

(1) For the purposes of paragraph 26(1) of the Schedule, the prescribed information is—
(a) the name and address of the person (“P”) providing the information;
(b) each reference number;
(c) the accounting period in which, or the date on which, P expects a tax advantage to arise in relation to a relevant indirect tax;
(d) each tax identifier number provided to P;
(e) a declaration made by P which confirms the accuracy and completeness of the information provided and which states whether P is also—
(i) a client;
(ii) another party to the ... proposal or ... arrangement; or
(iii) an introducer or a promoter in relation to the ... proposal or ... arrangement.
(2) In paragraph (1), “client” has the same meaning as in paragraph 23(1) , 23A(1) or 24(1) of the Schedule, as the case may be.
(3) HMRC may by notice prescribe the time for the giving of the prescribed information described in paragraph (1) in such cases as are prescribed in the notice, how that information must be provided to HMRC and the address to which it must be sent.

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Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/11 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.