(b) any person (“A”) to whom the monitored promoter has made a firm
approach in relation to the monitored proposal concerned with a view
to making the proposal available for implementation by a person other
than A.

(4) 5If an authorised officer is not aware of any person to whom a notice could be
given under subsection (2) the authorised officer, or an officer of Revenue and
Customs with the approval of the authorised officer, may give a notice to any
person who has implemented the proposal which—

(a) specifies or describes the information which the monitored promoter
10has failed to provide, and

(b) requests that the person to whom the notice is given provides the
information.

(5) If the duty mentioned in subsection (1) relates to monitored arrangements an
authorised officer, or an officer of Revenue and Customs with the approval of
15an authorised officer, may give a notice to any person who has entered into any
transaction forming part of the monitored arrangements concerned which—

(a) specifies or describes the information which the monitored promoter
has failed to provide, and

(b) requests that the person to whom the notice is given provides the
20information.

(6) A notice under this section may be given only if the officer giving the notice
reasonably believes that the person to whom the notice is given is able to
provide the information requested.

(7) Information required as a result of a notice under this section must be provided
25within—

(a) the period of 10 days beginning with the day on which the notice was
given, or

(b) such longer period as the officer who gives the notice may direct.

252 Monitored promoters: duty to provide information about clients

(1) 30An authorised officer, or an officer of Revenue and Customs with the approval
of an authorised officer, may give notice to a person in relation to whom a
monitoring notice has effect (“the monitored promoter”).

(2) A person to whom a notice is given under subsection (1) must, for each relevant
period, give the officer who gave the notice the information set out in
35subsection (9) in respect of each person who was its client with reference to that
relevant period (see subsections (5) to (8)).

(3) Each of the following is a “relevant period”—

(a) the calendar quarter in which the notice under subsection (1) was given
but not including any time before the monitoring notice takes effect,

(b) 40the period (if any) beginning with the date the monitoring notice takes
effect and ending immediately before the beginning of the period
described in paragraph (a), and

(c) each calendar quarter after the period described in paragraph (a) but
not including any time after the monitoring notice ceases to have effect.

(4) 45Information required as a result of a notice under subsection (1) must be
given—

(a) within the period of 30 days beginning with the end of the relevant
period concerned, or

(b) in the case of a relevant period within subsection (3)(b), within the
period of 30 days beginning with the day on which the notice under
5subsection (1) was given if that period would expire at a later time than
the period given by paragraph (a).

(5) A person (“C”) is a client of the monitored promoter with reference to a
relevant period if—

(a) the promoter did any of the things mentioned in subsection (6) in
10relation to C at any time during that period, or

(b) the person falls within subsection (7).

(6) Those things are that the monitored promoter—

(a) made a firm approach to C in relation to a relevant proposal with a view
to the promoter making the proposal available for implementation by
15C or another person;

(b) made a relevant proposal available for implementation by C;

(c) took part in the organisation or management of relevant arrangements
entered into by C.

(7) A person falls within this subsection if the person has entered into transactions
20forming part of relevant arrangements and those arrangements—

(a) enable the person to obtain a tax advantage either in that relevant
period or a later relevant period, and

(b) are either relevant arrangements in relation to which the monitored
promoter is or was a promoter, or implement a relevant proposal in
25relation to which the monitored promoter was a promoter.

(8) But a person is not a client of the monitored promoter with reference to a
relevant period if—

(a) the person has previously been a client of the monitored promoter with
reference to a different relevant period,

(b) 30the promoter complied with the duty in subsection (2) in respect of the
person for that relevant period, and

(c) the information provided as a result of complying with that duty
remains accurate.

(9) The information mentioned in subsection (2) is—

(a) 35the person’s name and address, and

(b) such other information about the person as may be prescribed.

(10) Where the monitoring notice mentioned in subsection (1) is a replacement
monitoring notice, subsection (5)(b) does not impose a duty on the monitored
promoter concerned to provide information about a person who has entered
40into transactions forming part of relevant arrangements (as described in
subsection (7)) if the monitored promoter reasonably believes that information
about that person has, in relation to those arrangements, already been
provided under the original monitoring notice.

253 Intermediaries: duty to provide information about clients

(1) 45An authorised officer, or an officer of Revenue and Customs with the approval
of an authorised officer, may give notice to a person (“the intermediary”) who
is an intermediary in relation to a relevant proposal which is a monitored

proposal of a person in relation to whom a monitoring notice has effect (“the
monitored promoter”).

(2) A person to whom a notice is given under subsection (1) must, for each relevant
period, give the officer who gave the notice the information set out in
subsection (7) in respect of each person who was its client with reference to that
5relevant period (see subsections (5) to (6)).

(3) Each of the following is a “relevant period”—

(a) the calendar quarter in which the notice under subsection (1) was given
but not including any time before the intermediary was first notified
under section 243, 244 or 245 of the promoter reference number of the
10monitored promoter,

(b) the period (if any) beginning with the date of the notification under
section 243, 244 or 245 and ending immediately before the beginning of
the period described in paragraph (a), and

(c) each calendar quarter after the period described in paragraph (a) but
15not including any time after the monitoring notice mentioned in
subsection (1) ceases to have effect.

(4) Information required as a result of a notice under subsection (1) must be
given—

(a) within the period of 30 days beginning with the end of the relevant
20period concerned, or

(b) in the case of a relevant period within subsection (3)(b), within the
period of 30 days beginning with the day on which the notice under
subsection (1) was given if that period would expire at a later time than
the period given by paragraph (a).

(5) 25A person (“C”) is a client of the intermediary with reference to a relevant period
if during that period—

(a) the intermediary communicated information to C about a monitored
proposal in the course of a business, and

(b) the communication was made with a view to C, or any other person,
30entering into transactions forming part of the proposed arrangements.

(6) But a person is not a client of the intermediary with reference to a relevant
period if—

(a) the person has previously been a client of the intermediary with
reference to a different relevant period,

(b) 35the intermediary complied with the duty in subsection (2) in respect of
the person for that relevant period, and

(c) the information provided as a result of complying with that duty
remains accurate.

(7) The information mentioned in subsection (2) is—

(a) 40the person’s name and address, and

(b) such other information about the person as may be prescribed.

254 Enquiry following provision of client information

(1) This section applies where—

(a) a person (“the notifying person”) has provided information under
45section 252 or 253 about a person who was a client of the notifying
person with reference to a relevant period (within the meaning of the

section concerned) in connection with a particular relevant proposal or
particular relevant arrangements, and

(b) an authorised officer suspects that a person in respect of whom
information has not been provided under section 252 or 253—

(i) has at any time been, or is likely to be, a party to transactions
5implementing the proposal, or

(ii) is a party to a transaction forming (in whole or in part)
particular relevant arrangements.

(2) The authorised officer may by notice in writing require the notifying person to
provide prescribed information in relation to any person whom the notifying
10person might reasonably be expected to know—

(a) has been, or is likely to be, a party to transactions implementing the
proposal, or

(b) is a party to a transaction forming (in whole or in part) the relevant
arrangements.

(3) 15But a notice under subsection (2) does not impose a requirement on the
notifying person to provide information which the notifying person has
already provided to an authorised officer under section 252 or 253.

(4) The notifying person must comply with a requirement under subsection (2)
within—

(a) 2010 days of the notice, or

(b) such longer period as the authorised officer may direct.

255 Information required for monitoring compliance with conduct notice

(1) This section applies where a conduct notice has effect in relation to a person.

(2) An authorised officer, or an officer of Revenue and Customs with the approval
25of an authorised officer, may (as often as is necessary for the purpose
mentioned below) by notice in writing require the person—

(a) to provide information, or

(b) to produce a document,

if the information or document is reasonably required for the purpose of
30monitoring whether and to what extent the person is complying with the
conditions in the conduct notice.

256 Duty to notify HMRC of address

If, on the last day of a calendar quarter, a monitoring notice has effect in
relation to a person (“the monitored promoter”) the monitored promoter must
35within 30 days of the end of the calendar quarter inform an authorised officer
of its current address.

257 Failure to provide information: application to tribunal

(1) This section applies where—

(a) a person (“P”) has provided information or produced a document in
40purported compliance with section 248, 250, 251, 252, 253, 254 or 255,
but

(b) an authorised officer suspects that P has not provided all the
information or produced all the documents required under the section
concerned.

(2) The authorised officer, or an officer of Revenue and Customs with the approval
5of the authorised officer, may apply to the tribunal for an order requiring P
to—

(a) provide specified information about persons who are its clients for the
purposes of the section to which the application relates,

(b) provide specified information, or information of a specified
10description, about a monitored proposal or monitored arrangements,

(c) produce specified documents relating to a monitored proposal or
monitored arrangements.

(3) The tribunal may make an order under subsection (2) in respect of information
or documents only if satisfied that the officer has reasonable grounds for
15suspecting that the information or documents—

(a) are required under section 248, 250, 251, 252, 253, 254 or 255 (as the case
may be), or

(b) will support or explain information required under the section
concerned.

(4) 20A requirement by virtue of an order under subsection (2) is to be treated as part
of P’s duty under section 248, 250, 251, 252, 253, 254 or 255 (as the case may be).

(5) Information or a document required as a result of subsection (2) must be
provided, or the document produced, within the period of 10 days beginning
with the day on which the order under subsection (2) was made.

(6) 25An authorised officer may, by direction, extend the 10 day period mentioned
in subsection (5).

258 Duty of client to provide information to monitored promoter

(1) This section applies where a person has been notified of a promoter reference
number—

(a) 30under section 243 by reason of being a person falling within subsection
(2)(b) of that section, or

(b) under section 244 or 245.

(2) The person notified (“C”) must within 10 days notify the person whose
promoter reference number it is of—

(a) 35C’s national insurance number (if C has one), and

(b) C’s unique tax reference number (if C has one).

(3) If C has neither a national insurance number nor a unique tax reference
number, C must within 10 days inform the person whose promoter reference
number it is of that fact.

(4) 40A unique tax reference number is an identification number allocated to a
person by HMRC.

(5) Subsection (2) or (3) does not impose a duty on C to provide information which
C has already provided to the person whose promoter reference number it is.

Obtaining information and documents: appeals

259 Appeals against notices imposing information etc requirements

(1) This section applies where a person is given a notice under section 248, 250,
251, 252, 253, 254 or 255.

(2) 5The person to whom the notice is given may appeal against the notice or any
requirement under the notice.

(3) Subsection (2) does not apply—

(a) to a requirement to provide any information or produce any document
that forms part of the person’s statutory records, or

(b) 10if the tribunal has approved the giving of the notice under section 249.

(4) For the purposes of this section, information or a document forms part of a
person’s statutory records if it is information or a document which the person
is required to keep and preserve under or by virtue of—

(a) the Taxes Acts, or

(b) 15any other enactment relating to a tax.

(5) Information and documents cease to form part of a person’s statutory records
when the period for which they are required to be preserved by the enactments
mentioned in subsection (4) has expired.

(6) Notice of appeal must be given—

(a) 20in writing to the officer who gave the notice, and

(b) within the period of 30 days beginning with the day on which the notice
was given.

(7) The notice of appeal must state the grounds of the appeal.

(8) On an appeal that is notified to the tribunal, the tribunal may—

(a) 25confirm the notice or a requirement under the notice,

(b) vary the notice or such a requirement, or

(c) set aside the notice or such a requirement.

(9) Where the tribunal confirms or varies the notice or a requirement, the person
to whom the notice was given must comply with the notice or requirement—

(a) 30within such period as is specified by the tribunal, or

(b) if the tribunal does not specify a period, within such period as is
reasonably specified in writing by an officer of Revenue and Customs
following the tribunal’s decision.

(10) A decision of the tribunal on an appeal under this section is final (despite the
35provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act
2007).

(11) Subject to this section, the provisions of Part 5 of TMA 1970 relating to appeals
have effect in relation to an appeal under this section.

Obtaining information and documents: supplementary

260 Form and manner of providing information

(1) The Commissioners may specify the form and manner in which information
required to be provided or documents required to be produced by sections 248
5to 257 must be provided or produced if the provision is to be complied with.

(2) The Commissioners may specify that a document must be produced for
inspection—

(a) at a place agreed between the person and an officer of Revenue and
Customs, or

(b) 10at such place (which must not be a place used solely as a dwelling) as
an officer of Revenue and Customs may reasonably specify.

(3) The production of a document in compliance with a notice under this Part is
not to be regarded as breaking any lien claimed on the document.

261 Production of documents: compliance

(1) 15Where the effect of a notice under section 248, 250 or 255 is to require a person
to produce a document, the person may comply with the requirement by
producing a copy of the document, subject to any conditions or exceptions that
may be prescribed.

(2) Subsection (1) does not apply where—

(a) 20the effect of the notice is to require the person to produce the original
document, or

(b) an authorised officer, or an officer of Revenue and Customs with the
approval of an authorised officer, subsequently makes a request in
writing to the person for the original document.

(3) 25Where an officer requests a document under subsection (2)(b), the person to
whom the request is made must produce the document—

(a) within such period, and

(b) at such time and by such means,

as is reasonably requested by the officer.

262 30Exception for certain documents or information

(1) Nothing in this Part requires a person to provide or produce—

(a) information that relates to the conduct of a pending appeal relating to
tax or any part of a document containing such information,

(b) journalistic material (as defined in section 13 of the Police and Criminal
35Evidence Act 1984) or information contained in such material, or

(c) personal records (as defined in section 12 of the Police and Criminal
Evidence Act 1984) or information contained in such records (but see
subsection (2)).

(2) A notice under this Part may require a person—

(a) 40to produce documents, or copies of documents, that are personal
records, omitting any information whose inclusion (whether alone or
with other information) makes the original documents personal
records (“personal information”), and

(b) to provide any information contained in such records that is not
personal information.

263 Limitation on duty to produce documents

Nothing in this Part requires a person to produce a document—

(a) 5which is not in the possession or power of that person, or

(b) if the whole of the document originates more than 6 years before the
requirement to produce it would, if it were not for this section, arise.

264 Legal professional privilege

(1) Nothing in this Part requires any person to disclose to HMRC any privileged
10information.

(2) “Privileged information” means information with respect to which a claim to
legal professional privilege by the person who would (ignoring the effect of
this section) be required to disclose it, could be maintained in legal
proceedings.

(3) 15In the case of legal proceedings in Scotland, the reference in subsection (2) to
legal professional privilege is to be read as a reference to confidentiality of
communications.

265 Tax advisers

(1) This section applies where a notice is given under section 251(4) or (5) and the
20person to whom the notice is given is a tax adviser.

(2) The notice does not require a tax adviser—

(a) to provide information about relevant communications, or

(b) to produce documents which are the tax adviser’s property and consist
of relevant communications.

(3) 25Subsection (2) does not have effect in relation to—

(a) information explaining any information or document which the person
to whom the notice is given has, as tax accountant, assisted any person
in preparing for, or delivering to, HMRC, or

(b) a document which contains such information.

(4) 30But subsection (2) is not disapplied by subsection (3) if the information in
question has already been provided, or a document containing the information
has already been produced, to an officer of Revenue and Customs.

(5) In this section—

• “relevant communications” means communications between the tax
  35adviser and—

  (a)

  a person in relation to whose tax affairs the tax adviser has been
  appointed, or

  (b)

  any other tax adviser of such a person,

  the purpose of which is the giving or obtaining of advice about any of
  40those tax affairs, and

• “tax adviser” means a person appointed to give advice about the tax
  affairs of another person (whether appointed directly by that person or
  by another tax adviser of that person).

266 Confidentiality

(1) No duty of confidentiality or other restriction on disclosure (however
imposed) prevents the voluntary disclosure by a relevant client or a relevant
intermediary to HMRC of information about—

(a) 5a monitored promoter, or

(b) relevant proposals or relevant arrangements in relation to which a
monitored promoter is a promoter.

(2) “Relevant client” means a person in relation to whom the monitored promoter
mentioned in subsection (1)(a) or (b)—

(a) 10has made a firm approach in relation to a relevant proposal with a view
to making the proposal available for implementation by that person or
another person;

(b) has made a relevant proposal available for implementation by that
person;

(c) 15took part in the organisation or management of relevant arrangements
entered into by that person.

(3) “Relevant intermediary” means a person who is an intermediary in relation to
a relevant proposal in relation to which the monitored promoter mentioned in
subsection (1)(a) or (b) is a promoter.

(4) 20The relevant proposal or relevant arrangements mentioned in subsection (2) or
(3) need not be the relevant proposals or relevant arrangements to which the
disclosure relates.

Penalties

267 Penalties

25Schedule 31 contains provision about penalties for failure to comply with
provisions of this Part.

268 Failure to comply with Part 7 of the Finance Act 2004

In section 98C of TMA 1970 (notification under Part 7 of FA 2004), after
subsection (2E) insert—

“(2EA) 30Where a person fails to comply with—

(a) section 309 of that Act and the promoter for the purposes of that
section is a monitored promoter for the purposes of Part 5 of the
Finance Act 2014, or

(b) section 310 of that Act and the arrangements for the purposes of
35that section are arrangements of such a monitored promoter,

then for the purposes of section 118(2) of this Act legal advice which the
person took into account is to be disregarded in determining whether
the person had a reasonable excuse, if the advice was given or procured
by that monitored promoter.

(2EB) 40In determining for the purpose of section 118(2) of this Act whether or
not a person who is a monitored promoter within the meaning of Part
5 of the Finance Act 2014 had a reasonable excuse for a failure to do
anything required to be done under a provision mentioned in

subsection (2), reliance on legal advice is to be taken automatically not
to constitute a reasonable excuse if either—

(a) the advice was not based on a full and accurate description of
the facts, or

(b) the conclusions in the advice that the person relied on were
5unreasonable.”

269 Limitation of defence of reasonable care

(1) Subsection (2) applies where—

(a) a person gives HMRC a document of a kind listed in the Table in
paragraph 1 of Schedule 24 to FA 2007 (penalties for providing
10inaccurate documents to HMRC), and

(b) the document contains an inaccuracy.

(2) In determining whether or not the inaccuracy was careless for the purposes of
paragraph 3(1)(a) of Schedule 24 to FA 2007, reliance by the person on legal
advice relating to relevant arrangements in relation to which a monitored
15promoter is a promoter is to be disregarded if the advice was given or procured
by a person who was a monitored promoter in relation to the arrangements.

270 Extended time limit for assessment

(1) In section 36 of TMA 1970 (loss of tax brought about carelessly or deliberately),
in subsection (1A)—

(a) 20omit the “or” following paragraph (b), and

(b) at the end of paragraph (c) insert “, or

“(d) attributable to arrangements which were expected to
give rise to a tax advantage in respect of which the
person was under an obligation to notify the
25Commissioners for Her Majesty’s Revenue and
Customs under section 246 of the Finance Act 2014 (duty
to notify Commissioners of promoter reference number)
but failed to do so.”

(2) In paragraph 12B of Schedule 2 to OTA 1975 (extended time limits for
30assessment of petroleum revenue tax)—

(a) in sub-paragraph (1), after “sub-paragraph (2)” insert “and (2A)”,

(b) after sub-paragraph (2) insert—

“(2A) In a case involving a relevant situation brought about by
arrangements which were expected to give rise to a tax
35advantage in respect of which a participator (or a person
acting on behalf of a participator) was under an obligation to
notify the Board under section 246 of the Finance Act 2014
(duty to notify Commissioners of promoter reference
number) but failed to do so, an assessment (or an amendment
40of an assessment) on the participator may be made at any
time not more than 20 years after the end of the relevant
chargeable period.”,

(c) in sub-paragraph (5), for “or (2)” substitute “, (2) or (2A)”, and

(d) in sub-paragraph (6), for “or (2)” substitute “, (2) or (2A)”.