# The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017, Regulation 14: Paragraph 28(2) of the Schedule – enquiry by HMRC

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

For the purposes of paragraph 28(2) of the Schedule, where HMRC has given a written notice further to that paragraph, the prescribed information is—
(a) the name and address of any person (“P”) other than the client, as described in paragraph 28(2) of the Schedule, who—
(i) sells, or is likely to sell, the ... proposal or ... arrangement; or
(ii) has achieved, or is likely to achieve, a tax advantage by implementing the ... proposal or ... arrangement;
(b) each tax identifier number provided to P; and
(c) sufficient information as might reasonably be expected to enable an officer of HMRC to comprehend the manner in which P is involved in the ... proposal or ... arrangement.

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Source: https://www.legislation.gov.uk/uksi/2017/1215/regulation/14 (the official version)
Page: https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.