# The Tax Avoidance Schemes (Information) Regulations 2012, Regulation 11: Prescribed information under section 313(1)

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

(1) For the purposes of section 313(1) (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.
(2) In cases prescribed in regulation 9 the prescribed information is—
(a) the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the ... arrangements or proposed ... arrangements; and
(b) 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.
(3) In the cases prescribed in regulation 10 (apart from paragraph (2) and any case relating to annual tax on enveloped dwellings) the prescribed information is—
(a) the name and address of the person providing it;
(b) 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;
(c) the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the ... arrangements or proposed ... arrangements;
(d) 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 to obtain a tax advantage by virtue of the ... arrangements;
(e) the name of the person providing the declaration as to the accuracy and completeness of the notification; and
(f) the capacity in which the person mentioned in sub-paragraph (e) is acting.
(4) In the case prescribed at regulation 10(2) the prescribed information is —
(a) the name and address of the purchaser;
(b) the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the ... arrangements or proposed ... arrangements;
(c) the address of the property forming the subject of the arrangements (“the property”);
(d) the title number of the property (if any is allocated);
(e) the unique transaction reference number(if a land transaction return has been submitted to HMRC at the time the prescribed information is provided);
(f) the market value of the property, taking into account all chargeable interests in the property held by the same person or connected persons;
(g) the effective date of the first land transaction which forms part of the arrangements;
(h) the name of the person providing the declaration as to the accuracy and completeness of the notification; and
(i) the capacity in which that person is acting.
(5) In the cases prescribed in regulation 10(6A), (7) and (8), where they relate to annual tax on enveloped dwellings, the prescribed information is—
(a) the name and address of the person providing the information;
(b) any tax reference number or other personal identifier allocated by HMRC or a foreign tax authority to the person to whom the information relates;
(c) where a foreign tax authority has allocated a personal identifier, the name of the country on behalf of which that foreign tax authority acts;
(d) the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 to the ... arrangements or proposed ... arrangements;
(e) the address of the property forming the subject of the arrangements (“the property”);
(f) the title number of the property (if any is allocated);
(g) 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 ... arrangements;
(h) 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
(i) the capacity in which the person mentioned in sub-paragraph (h) is acting.

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Source: https://www.legislation.gov.uk/uksi/2012/1836/regulation/11 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.