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Consultation on a proposed new legal requirement that intermediaries notify HMRC of the creation of certain complex offshore financial arrangements.
This consultation ran from to
This consultation aims to establish the high level design principles for a proposed legal requirement on businesses that create or promote certain complex offshore financial arrangements to notify HMRC of their creation, and provide a list of clients using them.
Clients in their turn would be expected to notify HMRC of their involvement via a notification number on their personal tax account.
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