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Draft statutory instrument: Disclosure of Tax Avoidance Schemes (DOTAS)

Published 17 May 2021

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STATUTORY INSTRUMENTS

2021 No. 0000

TAXES

The Tax Avoidance Schemes (Amendment) Regulations 2021

Made - - - - ***

Laid before the House of Commons ***

Coming into force - - ***

The Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs make these Regulations in exercise of the powers conferred by sections 312(2) and (5), [312ZA(2)], 312A(2) and (2A), 312B(2), 313(1) and (3), 313ZA(3), 313ZB(2) and (3)(a), 313ZC(5), 317(2) and 318(1) of the Finance Act 2004 [footnote a] and now exercisable by them [footnote b].

Citation and commencement

  1. These Regulations may be cited as the Tax Avoidance Schemes (Information) (Amendment) Regulations 2021 and come into force on [date].

Amendment of the Tax Avoidance Schemes (Information) Regulations 2012

  1. The Tax Avoidance Schemes (Information) Regulations 2012 [footnote c] are amended as follows.
  1. In regulation 6바카라 사이트�
    1. in the heading, after 바카라 사이트渟ections 312바카라 사이트� insert 바카라 사이트�, 312ZA바카라 사이트�;
    2. for 바카라 사이트�(duty of promoter to notify client of number)바카라 사이트� substitute 바카라 사이트�(duty of promoter to notify client of number: section 311(2) case), section 312ZA(2) (duty to notify client of reference number: section 311(3) case)바카라 사이트�;
    3. in paragraph (a), at the end insert 바카라 사이트渙r the person under the duty in section 312ZA(2)바카라 사이트�;
    4. in paragraph (b), for 바카라 사이트渘otifiable arrangements or proposal바카라 사이트� substitute 바카라 사이트渁rrangements or proposed arrangements바카라 사이트�;
    5. for paragraph (c), substitute바카라 사이트�

      바카라 사이트�(c) the reference number (or if more than one, any one reference number) allocated by HMRC under section 311 (allocation of reference number to arrangements) to바카라 사이트�

      1. the arrangements or proposed arrangements; or
      2. any arrangements substantially the same as the arrangements or proposed arrangements;바카라 사이트�;
    6. for paragraph (d)(i), substitute바카라 사이트�

      바카라 사이트�(i) sent to the client by the promoter or the person under the duty in section 312ZA(2); or (as the case may be)바카라 사이트�.

  1. For regulation 7 substitute바카라 사이트�

    바카라 사이트淭ime for providing information under section 312A

    7. The prescribed period for a notification under section 312A(2) or (2A) is the period of 30 days beginning with바카라 사이트�

    1. the day on which the prescribed information is notified to the client by바카라 사이트�
      1. the promoter under section 312; or
      2. the person under the duty in section 312ZA(2) under section 312ZA; or
    2. if later, the day on which the client first becomes aware of any transaction forming part of the arrangements or proposed arrangements.바카라 사이트�.
  1. In regulation 8A바카라 사이트�
    1. in paragraph (1), for 바카라 사이트�(duty of client to provide information to promoter)바카라 사이트� substitute 바카라 사이트�(duty of client to provide information)바카라 사이트�;
    2. for paragraph (1)(a), substitute바카라 사이트�

      바카라 사이트�(a) the prescribed period is 10 days beginning with the later of바카라 사이트�

      1. the day that the client receives the reference number allocated by HMRC under section 311 to the arrangements; and
      2. the day the client first enters into a transaction which forms part of the arrangements;바카라 사이트�.
  1. In regulation 9, omit 바카라 사이트渘otifiable바카라 사이트� in each place.
  1. In regulation 10, omit 바카라 사이트渘otifiable바카라 사이트� in each place.
  1. In regulation 11바카라 사이트�
    1. n paragraph (1), for 바카라 사이트�(duty of parties to notifiable arrangements to notify Board of number, etc)바카라 사이트� substitute 바카라 사이트�(duty of parties to notify HMRC of reference number etc)바카라 사이트�;
    2. in paragraph (2)(a), omit 바카라 사이트渘otifiable바카라 사이트� in both places;
    3. in paragraph (3)(c), omit 바카라 사이트渘otifiable바카라 사이트� in both places;
    4. in paragraph (3)(d), omit 바카라 사이트渘otifiable바카라 사이트�;
    5. in paragraph (4)(b), omit 바카라 사이트渘otifiable바카라 사이트� in both places;
    6. in paragraph (5)(d), omit 바카라 사이트渘otifiable바카라 사이트� in both places;
    7. in paragraph (5)(g), omit 바카라 사이트渘otifable바카라 사이트�.
  1. In regulation 12, in paragraph (5B), omit 바카라 사이트渘otifiable바카라 사이트�.
  1. In regulation 13바카라 사이트�
    1. a) in paragraph (1), for 바카라 사이트�(duty of promoter to provide client lists)바카라 사이트� substitute 바카라 사이트�(duty to provide details of clients)바카라 사이트�;
    2. for paragraph (1)(b)(i), substitute바카라 사이트�

      바카라 사이트�(i) any relevant reference number;바카라 사이트�;

    3. in paragraph (1)(b)(ii), for 바카라 사이트�(within the meaning of section 312(3))바카라 사이트� substitute 바카라 사이트�(within the meaning of section 312(3) or section 312ZA(3))바카라 사이트�;
    4. in paragraph (1)(b)(ii), for 바카라 사이트�(within the meaning of section 312(3))바카라 사이트� substitute 바카라 사이트�(within the meaning of section 312(3) or section 312ZA(3))바카라 사이트�;
    5. in paragraph (1)(b)(iv), after 바카라 사이트渢he promoter바카라 사이트檚바카라 사이트� insert 바카라 사이트渙r provider바카라 사이트檚바카라 사이트�;
    6. for paragraph (1)(c), substitute바카라 사이트�

      바카라 사이트�(ba) in sub-paragraph (b)(i), 바카라 사이트渞elevant reference number바카라 사이트� means a reference number allocated by HMRC under section 311 to바카라 사이트�

      1. the arrangements;
      2. the proposed arrangements; or
      3. arrangements which are substantially the same as the arrangements or proposed arrangements;

      to which the information provided relates;

      (c) in sub-paragraph (b)(ii), the address of the client is the address to which the prescribed information has been, or would have been, sent by the promoter under section 312 or the provider under section 312ZA;바카라 사이트�.

  1. In regulation 13A바카라 사이트�
    1. a) in paragraph (1), for 바카라 사이트�(further information from promoters)바카라 사이트� substitute 바카라 사이트�(enquiry following disclosure of client details)바카라 사이트�;
    2. in paragraph (1)(a), for 바카라 사이트減romoter바카라 사이트� substitute 바카라 사이트渟ervice provider바카라 사이트�;
    3. in paragraph (2), for 바카라 사이트減romoter바카라 사이트� substitute 바카라 사이트渟ervice provider바카라 사이트�.
  1. In regulation 13B바카라 사이트�
    1. in paragraph (1), omit 바카라 사이트渘otifiable바카라 사이트�;
    2. in paragraph (2)(c)바카라 사이트�
      1. for 바카라 사이트�(arrangements to be given reference number)바카라 사이트� substitute 바카라 사이트�(allocation of reference number to arrangements)바카라 사이트�;
      2. omit 바카라 사이트渘otifiable바카라 사이트� in both places;
    3. in paragraph (2)(d), omit 바카라 사이트渘otifiable바카라 사이트�;
    4. in paragraph (2)(e), omit 바카라 사이트渘otifiable바카라 사이트�;
    5. after paragraph (2)(e), omit 바카라 사이트渁nd바카라 사이트�;
    6. for paragraph (2)(f), substitute바카라 사이트�

      바카라 사이트�(f) the name and address of바카라 사이트�

      1. the promoter; or
      2. the person who is providing (or has provided) services to the employer in connection with the arrangements or proposal; and

      (g) if the arrangements were notified under section 308, any name given to the arrangements.바카라 사이트�.






Name




Name




Two of the Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs



Date

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2012 (바카라 사이트渢he 2012 Regulations바카라 사이트�) to reflect changes made to Part 7 of the Finance Act 2004 (바카라 사이트淧art 7바카라 사이트�) by [the Finance Act 2021].

Part 7 provides for the disclosure to HMRC of information relating to arrangements that enable, or might enable, people to obtain a tax advantage. These arrangements are referred to as 바카라 사이트渘otifiable arrangements바카라 사이트� or, before they have been put into effect, a 바카라 사이트渘otifiable proposal바카라 사이트�. The individuals responsible for them are known as 바카라 사이트減romoters바카라 사이트� and are obliged to disclose them to HMRC, with related duties falling on their clients. HMRC allocates reference numbers to such disclosed arrangements.

The amendments made by [the Finance Act 2021] allow HMRC to allocate a reference number to arrangements, or a proposal, that have not been disclosed where HMRC reasonably suspects them to be notifiable. In such circumstances, the amendments also extend the obligations in Part 7 to all persons that HMRC reasonably suspects to be supplying the arrangements, or proposed arrangements, and their clients. These Regulations make consequential amendments to the 2012 Regulations in order to give effect to those amendments, by including references to suppliers of arrangements and proposals, as well as promoters, and removing references to the arrangements being 바카라 사이트渘otifiable바카라 사이트� in circumstances where this is no longer required by Part 7.

A Tax Information and Impact Note covering this instrument was published on 21st July 2020 alongside draft legislation amending Part 7 and is available on the website at /government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

Footnotes

[a] 2004 c. 12; section 312 was substituted by paragraph 4 of Schedule 38 to the Finance Act 2008 (c. 9) [and amended by paragraph 6 of Schedule [X] to the Finance Act 2021 (c. [X]). Section 312ZA was inserted by paragraph 7 of Schedule [X] to the Finance Act 2021.] Section 312A was inserted by paragraph 4 of Schedule 38 to the Finance Act 2008 and amended by paragraph 5 of Schedule 17 to the Finance Act 2015 (c. 11) [and paragraph 8 of Schedule [X] to the Finance Act 2021]. Section 312B was inserted by section 223(2) of the Finance Act 2013 (c. 29) [and amended by paragraph 9 of Schedule [X] to the Finance Act 2021]. Section 313 was amended by paragraph 5 of Schedule 38 to the Finance Act 2008 [and paragraph 10 of Schedule [X] to the Finance Act 2021]. Section 313ZA was inserted by paragraph 6 of Schedule 17 to the Finance Act 2010 (c. 13) [and amended by paragraph 11 of Schedule [X] to the Finance Act 2021]. Section 313ZB was inserted by section 223(3) of the Finance Act 2013 [and amended by paragraph 12 of Schedule [X] to the Finance Act 2021]. Section 313ZC was inserted by paragraph 9 of Schedule 17 to the Finance Act 2015 [and amended by paragraph 13 of Schedule [X] to the Finance Act 2021]. Section 317(2) was amended by paragraph 8 of Schedule 17 to the Finance Act 2010.

[b] The functions of the Commissioners of Inland Revenue (바카라 사이트渢he Board바카라 사이트�) were transferred to the Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference in an enactment, instrument or other document to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs.

[c] S.I. 2012/1836; relevant amending instruments are S.I. 2013/2592, 2015/948 and 2017/1171.

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