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The International Tax Enforcement (Disclosable Arrangements) Regulations 2020

Consolidated Text As Enacted Cited authorities 54 Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2020/25
(1) These Regulations may be cited as the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 and come into force on 1st July 2020.a reportable cross-border arrangement which is, or continues to be, made available for implementation or ready for implementation on or after 1st July 2020,a reportable cross-border arrangement in respect of which, on or after 1st July 2020, an intermediary within the second paragraph of Article 3(21) of the DAC provided, directly or by means of other persons, aid, assistance or advice with respect to designing, marketing, organising, making available for implementation or managing the implementation of the reportable cross-border arrangement, anda reportable cross-border arrangement the first step in the implementation of which was made on or after 25th June 2018.(1) In these Regulations—
  • “arrangement reference number” has the meaning given in regulation 8(4) ;
  • “associated enterprise” has the meaning given by Article 3(23) of the DAC;
  • “competent authority” has the meaning given by Article 3(1) of the DAC;
  • “cross-border arrangement” has the meaning given by Article 3(18) of the DAC;
  • “the DAC” means Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as amended from time to time;
  • “HMRC” means Her Majesty's Revenue and Customs;
  • “intermediary”, subject to regulation 13, has the meaning given by Article 3(21) of the DAC;
  • “marketable arrangement” has the meaning given by Article 3(24) of the DAC;
  • “OECD” means the Organisation for Economic Co-operation and Development;
  • “relevant taxpayer” has the meaning given by Article 3(22) of the DAC;
  • “reportable cross-border arrangement” has the meaning given by Article 3(19) of the DAC;
  • “reportable information” has the meaning given in regulation 6;
  • “tax” means any tax to which the DAC applies ;
  • “TCEA 2007” means the Tribunals, Courts and Enforcement Act 2007 ;
  • “UK intermediary” means an intermediary in relation to whom the United Kingdom is the ... State in any of paragraphs (a) to (d) of the list in Article 8ab(3) of the DAC;
  • “UK relevant taxpayer” means a relevant taxpayer in relation to whom the United Kingdom is the ... State in any of paragraphs (a) to (d) of the list in Article 8ab(7) of the DAC.
if the person is resident for tax purposes in the United Kingdom, the unique taxpayer reference number allocated to that person by HMRC,if the person is resident for tax purposes outside the United Kingdom, the unique taxpayer reference number allocated to that person by HMRC or, if they do not have one, the reference number allocated to that person by the tax authority in the country or territory in which they are resident for tax purposes, orif no such reference number has been allocated, the national insurance number, if any, allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (3) For the purposes of paragraph (2) , “resident for tax purposes” means liable under the law of a jurisdiction to tax there by reason of domicile, residence, place of management or any criterion of a similar nature.relief or increased relief from tax,repayment or increased repayment of tax,avoidance or reduction of a charge to tax or an assessment to tax,avoidance of a possible assessment to tax,deferral of a payment of tax or advancement of a repayment of tax, andavoidance of an obligation to deduct or account for tax,Article 2(1) ,the second sentence of Article 2(2) , in both places,Article 3(18) , in both places,Article 3(21) , in each place,Article 8ab(3) , in each place,Article 8ab(7) , in each place, andpoints (g) and (h) of Article 8ab(14) , in both places,a reference to “Member States” were a reference to “States” in points (g) and (h) of Article 8ab(14) , in both places,a reference to “Member State’s” were a reference to “State’s” in Article 2(1) ,in the first sentence of Article 2(2) , the words from “covered” to “States” were omitted,in Article 2(4) , after “levied within”, there were inserted “the United Kingdom or”,in Article 3(20) , after “listed in”, there were inserted “category D of”,Article 3 included at the end—
    (26) “State” means a Member State or the United Kingdom.
, and“State” means a Member State or the United Kingdom.in Annex IV, Part 1 and hallmark categories A, B, C and E in Part II were omitted.(1) Subject to paragraph (2) and regulation 7, where a UK intermediary participates I is liable to file information in relation to the reportable cross-border arrangement with the competent authorities of F27a member State which when applying the list in Article 8ab(3) of the DAC features before, or in the same paragraph as, the United Kingdom, oranother intermediary who participates in the reportable cross-border arrangement has made a return setting out the reportable information required to be reported by I in relation to the reportable cross-border arrangement, andin a case where the first step in the implementation of a reportable cross-border arrangement was made between 25 June 2018 and 1 July 2020, F17the period beginning on 1 January 2021 and ending on 28 February 2021,where a reportable cross-border arrangement is made available for implementation, or is ready for implementation, or where the first step in its implementation has been made between 1 July 2020 and 31 December 2020, orwhere a UK intermediary within the second paragraph of Article 3(21) of the DAC provided, directly or by means of other persons, aid, assistance or advice between 1 July 2020 and 31 December 2020,in a case where the intermediary is notified of a reporting obligation in accordance with regulation 7, the period of 30 days beginning on the date that notification is received, andthe day after the day the

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