A7.234 Clients lists

A7.234 Clients lists

From 1 January 2011 promoters and co-promoters must provide information to HMRC relating to the clients to whom they have been obliged1 to issue a scheme reference number2.

Except in cases where HMRC have issued a scheme withdrawal notice3, a promoter must a supply a quarterly client list giving details of4:

  1.  

    •     his own name and address

  2.  

    •     the scheme reference number, and

  3.  

    •     the name and address of each client in relation to whom the promoter first becomes aware of a transaction forming part of the scheme, and

  4.  

    •     the client's National Insurance number and any identification

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