The International Tax Compliance (Client Notification) Regulations 2016
These Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) to require financial institutions and other advisers to notify their clients about information that Her Majesty’s Revenue and Customs will receive under international agreements to improve tax compliance and to remind those clients about their tax obligations.
Lifecycle
Department
Made
08 Sept 2016
—
In force
30 Sept 2016
Enabling power
These Regulations are made by the Treasury in exercise of the powers conferred by section 222(1), (2), (2A), (2B) and (3) of the Finance Act 2013.
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