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Information to be disclosed—overview

The DASVOIT rules require information to be sent to HMRC by a promoter (or others) in respect of notifiable proposals or notifiable arrangements. There's no provision in the rules for information to be given on a 'precautionary' basis.

In summary, the regulations prescribe that the following information must be given:

1. Ìý

   •ÌýÌýÌýÌý name and address of the person making the disclosure if it is a promoter making the disclosure, a client making a disclosure where the promoter is a lawyer, or making an 'in-house' disclosure where there's no promoter

2. Ìý

   •ÌýÌýÌýÌý the name and address of the person making the disclosure and the promoter's name and address if the disclosure is made by the client of an off-shore promoter

3. Ìý

   •ÌýÌýÌýÌý details of each provision in the Notifiable Arrangements Regulations that makes the proposed arrangements or arrangements disclosable (see below)

4. Ìý

   •ÌýÌýÌýÌý a summary of the arrangements and the name by which they're known

5. Ìý

   •ÌýÌýÌýÌý information explaining the elements of the arrangements and how the expected