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HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
Updated
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Notification requirement: Advice or services provided wholly to staff  

Notification requirement: Advice or services provided wholly to staff

A Relevant Person who wholly provides advice or services to its own employees or officers, or the employees of officers of a connected person, is not a Specified Relevant Person and will not need to make any notification.  Connected parties takes the meaning in section 1122 of the Corporation Tax Act 2010.

This would apply, for example, to a group services company which advised staff going to work overseas and did not do any work outside of its corporate group.  The main business of such a company is to provide administrative services to staff, rather than financial or legal advice or services to third parties in the general population.