{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-13B",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012/regulation-13B.json",
  "legislation": "uksi/2012/1836",
  "legislation_title": "The Tax Avoidance Schemes (Information) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2012",
  "path": "regulation/13B",
  "kind": "regulation",
  "number": "13B",
  "heading": "Prescribed information under section 313ZC: information and timing",
  "text": "(1) For the purposes of section 313ZC (duty of employer to notify HMRC of details of employees etc) the prescribed time for providing prescribed information is 14 days after the end of the final tax period in respect of the tax year in which any person first enters into a transaction forming part of the ... arrangements and on the same date in each subsequent year until an advantage ceases to apply to the employee and the employer.\nIn this paragraph, “tax period” has the meaning given in regulation 2(1) (interpretation) of the Income Tax (Pay As You Earn) Regulations 2003.\n(2) For the purposes of section 313ZC the prescribed information is—\n(a) the name, address and reference number of the employer;\n(b) the name and any National Insurance Number of the employee;\n(c) the reference number (or, if more than one, any one reference number) allocated by HMRC under section 311 (allocation of reference number to arrangements) to the ... arrangements or proposed ... arrangements;\n(d) where the employee obtains or might reasonably be expected to obtain a tax advantage by virtue of the ... arrangements, the tax year in which the employee obtains or expects to obtain the tax advantage;\n(e) where a tax advantage is obtained or might reasonably be expected to be obtained only by a person other than the employee by virtue of the ... arrangements, confirmation that the employee’s tax advantage is expected to be nil; ...\n(f) the name and address of—\n(i) the promoter; or\n(ii) the person who is providing (or has provided) services to the employer in connection with the arrangements or proposal; and\n(g) if the arrangements were notified under section 308, any name given to the arrangements.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 13B inserted (16.4.2015) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 (S.I. 2015/948), regs. 1, 11"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 13B(1) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 12(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 13B(2)(c) substituted (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 12(b)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 13B(2)(c) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 12(b)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 13B(2)(d) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 12(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 13B(2)(e) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 12(d)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 13B(2)(e) omitted (30.9.2021) by virtue of The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 12(e)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 13B(2)(f)(g) substituted for reg. 13B(2)(f) (30.9.2021) by The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 (S.I. 2021/980), regs. 1, 12(f)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1836/regulation/13B",
    "retrieved_at": "2026-10-29T01:25:31.724318+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}