Duty of person dealing with promoter outside United Kingdom
- Report notifiable contribution arrangements to HMRC when dealing with overseas promoter
UK Statutory Instrument
2012
United Kingdom
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
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2 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Duty of client to notify parties of number
- Notify other parties of the reference number for notifiable contribution arrangements
Browse 42 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Structure of the Regulations
Revocations
Application of Part 2
Doubt as to notifiabilty
Meaning of promoter
Duties of promoter
Supplemental information
Duty of parties to notifiable contribution arrangements not involving promoter
Duty to provide further information requested by HMRC
Failure to provide information under regulation 11A: application to the Tribunal
Duty of promoters to provide updated information
Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable
Allocation of reference number to arrangements
Duty of HMRC to notify persons of reference number
Right of appeal: regulation 12(3) case
Duty to provide further information requested by HMRC: regulation 12(3) case
Duty of promoter to notify client of number : regulation 12(2) case
Duty to notify client of reference number: regulation 12(3) case
Duty of client to provide information to promoter
Duty of parties to notify HMRC of reference number etc
Duty to provide details of clients
Enquiry following disclosure of client details
Duty of employer to notify HMRC of details of employees etc
Pre-disclosure enquiry
Reasons for non-disclosure: supporting information
Provision of information to HMRC by introducers
Order to disclose
Information to be provided in form and manner specified by HMRC
Duty to provide additional information
Confidentiality
Publication by HMRC
Subsequent judicial rulings
Notification under Part 2
Interpretation
Modification of Part 10 of the Taxes Management Act 1970
Modification of the Descriptions Regulations
The Information Regulations
The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004
The Tax Avoidance Schemes (Penalty) Regulations 2007
The following instruments are revoked. (a) the National Insurance Contributions...
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