Regulation 8A Prescribed information under section 312B: information and timingF1

the day that the client receives the reference number allocated by HMRC under section 311 to the arrangements; and

the day the client first enters into a transaction which forms part of the arrangements;

any identification number allocated to the client by HMRC (“unique taxpayer number”) and the client’s national insurance number; or

confirmation that the client does not have a unique taxpayer number or a national insurance number or has neither number.