Commentary

A7.262 Information penalties

Administration and compliance

A7.262 Information penalties

A7.262 Information penalties

Penalties apply where the following persons fail to provide prescribed information by the due date and in the form and manner specified1:

  1.  

    •     promoters who fail to provide their client with a scheme reference number (FA 2004, s 312, see A7.233)

  2.  

    •     promoters who fail to provide HMRC with details of a client to whom they are obliged to issue a scheme reference number (FA 2004, s 313ZA, see A7.234)

  3.  

    •     promoters who fail to provide information in response to a pre-disclosure enquiry (FA 2004, ss 313A, 313B, see A7.263)

  4.  

    •     introducers who do not provide, when

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