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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Disclosure of tax avoidance schemes / V5.213D Publication of information by HMRC

V5.213D Publication of information by HMRC

Part V5 Compliance, enforcement and appeals

Publication in respect of promoters or arrangements¹

HMRC may publish the following information in relation to notifiable arrangements or proposed notifiable arrangements in respect of which a reference number has been allocated, or in relation to a person who is a promoter in relation to those arrangements:

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•�� any information relating to such arrangements or such a promoter that is prescribed information
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•�� any ruling of a court or tribunal relating to any such arrangements or promoter (in the person as a promoter in relation to a notifiable proposal or arrangements)
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•�� the number of persons in any period who enter into transactions forming part of such notifiable arrangements
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