# The Indirect Taxes (Notifiable Arrangements) Regulations 2017, Regulation 11: Confidentiality – other persons

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

(1) An arrangement which meets the following description is a notifiable arrangement.
(2) In respect of the arrangement there is no promoter but a person (“P”)—
(a) is, or is likely to be, a party to the arrangement; or
(b) uses, or is likely to use, the arrangement,
for the purposes of a business carried on by P.
(3) Paragraph (2) does not apply where the business carried on by P is a small or medium-sized enterprise.
(4) It might reasonably be expected, were it not for this regulation, that P would wish that after the material date—
(a) the arrangement; or
(b) any element of the arrangement which obtains, or which may obtain, a tax advantage,
be kept confidential from HMRC.
(5) Such a wish may reasonably be expected where it is reasonable to conclude that P intends—
(a) to continue or to repeat the use after the material date of—
(i) the arrangement; or
(ii) any element of the arrangement which obtains, or which may obtain, a tax advantage or substantially the same as such an element; or
(b) to reduce the risk that, were HMRC to have the information which may be required to be provided to it by virtue of the arrangement being a notifiable arrangement, HMRC may—
(i) investigate or examine any return, claim or declaration made by P or another person to HMRC; or
(ii) withhold payment of any or all of an amount claimed from HMRC by P or another person.

---
Source: https://www.legislation.gov.uk/uksi/2017/1216/regulation/11 (the official version)
Page: https://openlegislation.uk/indirect-taxes-notifiable-arrangements-regulations-2017/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.