The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015
These Regulations amend the Tax Avoidance Schemes (Information) Regulations 2012 (S.I. 2012/1836) (“the 2012 Regulations”) to take account of the new obligations introduced into Part 7 of the Finance Act 2004 (c. 12) (the “2004 Act”) by the Finance Act 2015 (c. 11). They change the information that employers must provide to employees and to HMRC in relation to avoidance involving their employees and extend the prescribed information that introducers must provide to HMRC in relation to avoidance to include information relating to persons with whom an introducer has made a marketing contact.