# The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017, Regulation 6: Additional information to be provided to HMRC where regulation 4 applies to P


The additional information to be provided to HMRC where regulation 4 applies to P is—
(a) the name and address of the enabler;
(b) a description of the enabler’s conduct that encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question;
(c) a description of how the first contact between P and the enabler was made and how the contact was maintained during the times when the enabler’s conduct encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question; and
(d) a description of all documents held by P relating to the enabler’s conduct that encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question.

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Source: https://www.legislation.gov.uk/uksi/2017/345/regulation/6 (the official version)
Page: https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.