Following receipt of information about notifiable arrangements or a notifiable proposal1, HM Revenue and Customs may, within 90 days, allocate a scheme reference number to those arrangements or that proposal and send it to the person who provided the information2. On receipt of a scheme reference number from HM Revenue and Customs3, a promoter who is providing (or has provided) services to a client in connection with the notifiable arrangements must provide that client with details of the scheme reference number and other information4 within a specified time5. HM Revenue and Customs may give notice that, as from a
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