Paragraph 36 I1

F1(1)

HMRC may publish information about—

(a)

any arrangements, or proposed arrangements, to which a reference number is allocated under paragraph 22;

(b)

where the reference number is allocated in a case within paragraph 22(2), any person who is a promoter in relation to the arrangements or, in the case of proposed arrangements, the proposal;

(c)

where the reference number is allocated in a case within paragraph 22(3), any person who is or has been—

(i)

a promoter in relation to the arrangements or proposed arrangements, or

(ii)

otherwise involved in the supply of the arrangements or proposed arrangements.

(2)

The information that may be published is (subject to sub-paragraph (4))—

(a)

any information relating to arrangements within sub-paragraph (1)(a), or a person within sub-paragraph (1)(b) F2or (c), that is prescribed information for the purposes of paragraph F3any provision of this Part;

F4(b)

any ruling of a court or tribunal relating to—

(i)

arrangements within sub-paragraph (1)(a);

(ii)

a person within sub-paragraph (1)(b), in that person's capacity as a promoter;

(iii)

a person within sub-paragraph (1)(c), in that person's capacity as a promoter or a person otherwise involved in the supply of arrangements or proposed arrangements;

(c)

the number of persons in any period who enter into transactions forming part of F5... arrangements within sub-paragraph (1)(a);

(d)

any other information that HMRC considers it appropriate to publish for the purpose of identifying arrangements within sub-paragraph (1)(a) or a person within sub-paragraph (1)(b) F6or (c).

(3)

The information may be published in any manner that HMRC considers appropriate.

(4)

No information may be published under this paragraph that identifies a person who enters into a transaction forming part of F7... arrangements within sub-paragraph (1)(a).

F8(4A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

But where a person F9within sub-paragraph (1)(b) or (c) is also a person mentioned in sub-paragraph (4), nothing in sub-paragraph (4) is to be taken as preventing the publication under this paragraph of information so far as relating to the person's activities F10as a promoter or a person involved in the supply of arrangements or proposed arrangements.

(6)

Before publishing any information under this paragraph that identifies a person as F11a person within sub-paragraph (1)(b) or (c), HMRC must—

(a)

inform the person that they are considering doing so, and

(b)

give the person reasonable opportunity to

F12(i)

make representations about whether it should be published F13, and

(ii)

where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.

F14(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(8)

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Annotations

Textual amendments

F1: Sch. 17 para. 36(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(2), 44
F2: Words in Sch. 17 para. 36(2)(a) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(a)(i), 44
F3: Words in Sch. 17 para. 36(2)(a) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(a)(ii), 44
F4: Sch. 17 para. 36(2)(b) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(b), 44
F5: Word in Sch. 17 para. 36(2)(c) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(c), 44
F6: Words in Sch. 17 para. 36(2)(d) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(3)(d), 44
F7: Word in Sch. 17 para. 36(4) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 37(4), 44
F8: Sch. 17 para. 36(4A) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), ss. 214(2)(a), 215(1) (with s. 215(2))
F9: Words in Sch. 17 para. 36(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(6)(a), 44
F10: Words in Sch. 17 para. 36(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(6)(b), 44
F11: Words in Sch. 17 para. 36(6) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 37(7), 44
F12: Words in Sch. 17 para. 36(6)(b) renumbered as Sch. 17 para. 36(6)(b)(i) (18.3.2026) by Finance Act 2026 (c. 11), ss. 214(2)(b)(i), 215(1) (with s. 215(2))
F13: Sch. 17 para. 36(6)(b)(ii) and word inserted (18.3.2026) by Finance Act 2026 (c. 11), ss. 214(2)(b)(ii), 215(1) (with s. 215(2))
F14: Sch. 17 para. 36(7) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 217(2)
F15: Sch. 17 para. 36(8) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 217(2)

Commencement

I1: Sch. 17 para. 36 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Notes on Schedule 17

Modifications

C1: Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)