# The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (revoked)

S.I. 2020/25 · made 9 January 2020 · revised to 28 March 2023

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PDFs: Printed copy https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2020-revoked/pdf/uksi_20200025_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2020-revoked/pdf/uksiem_20200025_en.pdf

## Introductory text

Taxes
Made 9th January 2020
Laid before the House of Commons 13th January 2020
Coming into force 1st July 2020
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## Part 1: Introductory provisions

## 1 Citation and commencement

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## 2 Interpretation

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## Part 2: Reporting obligations

## 3 Reporting obligations: UK intermediaries

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## 4 Reporting obligations: UK relevant taxpayers

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## 5 Annual reporting requirement

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## 6 Reportable information

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## 7 Legal professional privilege

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## 8 Arrangement reference number

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## 9 Electronic return system

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## 10 Evidence

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## 11 Provision of information

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## 12 Application of Annex IV of the DAC: hallmarks

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## 13 Employees

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## Part 3: Penalties for breach of obligations

## 14 Penalties for failure to comply with Regulations

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## 15 Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i)

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## 16 Determination of penalty by First-tier Tribunal: daily penalty under regulation 14(1)(a)(ii)

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## 17 Determination of penalty by HMRC: further daily penalty under regulation 14(1)(b) and penalty in relation to annual report

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## 18 Time limits and treatment of penalties

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## 19 Appeals against penalty determinations by HMRC

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## 20 Special reduction

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## 21 Matters to be disregarded in relation to liability to penalties

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2020/25 (the official version)
Page: https://openlegislation.uk/international-tax-enforcement-disclosable-arrangements-regulations-2020-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.