Regulation 11 Prescribed information under section 313(1)I1
United Kingdom
For the purposes of section 313(1) F1(duty of parties to notify HMRC of reference number etc) the prescribed information is that specified in whichever of paragraph (2), (3) or (4) is applicable.
In cases prescribed in regulation 9 the prescribed information is—
the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the F2... arrangements or proposed ... arrangements; and
the year of assessment, tax year or accounting period (as the case may be) in which, or the date on which, the person providing the information expects a tax advantage to be obtained.
In the cases prescribed in regulation 10 (apart from paragraph (2) F3and any case relating to annual tax on enveloped dwellings) the prescribed information is—
the name and address of the person providing it;
any National Insurance number, tax reference number, PAYE reference number or other personal identifier allocated by HMRC to the person to whom the information relates;
the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the F4... arrangements or proposed ... arrangements;
the name of the person providing the declaration as to the accuracy and completeness of the notification; and
the capacity in which the person mentioned in sub-paragraph (e) is acting.
In the case prescribed at regulation 10(2) the prescribed information is —
the name and address of the purchaser;
the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the F7... arrangements or proposed ... arrangements;
the address of the property forming the subject of the arrangements (“the property”);
the title number of the property (if any is allocated);
the unique transaction reference numberf1(if a land transaction return has been submitted to HMRC at the time the prescribed information is provided);
the market value of the property, taking into account all chargeable interests in the property held by the same person or connected persons;
the effective date of the first land transaction which forms part of the arrangements;
the name of the person providing the declaration as to the accuracy and completeness of the notification; and
the capacity in which that person is acting.
In the cases prescribed in regulation 10(6A), (7) and (8), where they relate to annual tax on enveloped dwellings, the prescribed information is—
the name and address of the person providing the information;
any tax reference number or other personal identifier allocated by HMRC or a foreign tax authority to the person to whom the information relates;
where a foreign tax authority has allocated a personal identifier, the name of the country on behalf of which that foreign tax authority acts;
the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the F9... arrangements or proposed ... arrangements;
the address of the property forming the subject of the arrangements (“the property”);
the title number of the property (if any is allocated);
the first chargeable period (within the meaning of section 94(8) of the Finance Act 2013) in which the person providing the information expects to obtain a tax advantage by virtue of the F10... arrangements;
the name of the person providing the declaration as to the accuracy and completeness of the notification, where different from information provided under sub-paragraph (a); and
the capacity in which the person mentioned in sub-paragraph (h) is acting.
Annotations
Textual amendments
- F1
Words in reg. 11(1) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 8(a)
- F2
Word in reg. 11(2)(a) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 8(b)
- F3
Words in reg. 11(3) inserted (4.11.2013) by The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013 (S.I. 2013/2592), regs. 1, 11
- F4
Word in reg. 11(3)(c) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 8(c)
- F5
Words in reg. 11(3)(d) omitted (16.4.2015) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 9
- F6
Word in reg. 11(3)(d) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 8(d)
- F7
Word in reg. 11(4)(b) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 8(e)
- F8
Reg. 11(5) inserted (4.11.2013) by The Tax Avoidance Schemes (Information) (Amendment, etc) Regulations 2013 (S.I. 2013/2592), regs. 1, 12
- F9
Word in reg. 11(5)(d) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 8(f)
- F10
Word in reg. 11(5)(g) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 8(g)
Commencement
Footnotes
- f1
-
The unique transaction reference number is found, for a paper return, in the “Reference” box attached to the payslip on the Land Transaction Return (Form SDLT 1) referred to in Part 1 of Schedule 2 to S.I. 2003/2387 or, for an electronic return, on the electronic SDLT submission receipt.