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:


    •     his own name and address


    •     the scheme reference number, and


    •     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


    •     the client's National Insurance number and any identification

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial