Client notification letters – ATT and CIOT member survey

Tax advisers had until 31 August 2017 to comply with the International Tax Compliance (Client Notification) Regulations 2016. These regulations placed an obligation on tax advisers who provided offshore advice or services in the year to 30 September 2016 (beyond solely the preparation and delivery of tax returns) to send certain clients a notification comprising an HMRC branded document and standard wording for inclusion in a covering letter or email.

We have compiled this short survey to find out how our members approached compliance with the obligations and obtain feedback on their experiences.

The survey can be found here.

The survey is only for members who sent notification letters to clients.

We would like to know, in particular, what approach members took to complying with the exercise, the challenges they faced in complying, the costs of complying, how clients responded and whether it achieved its objective. We propose sharing the results of the survey with HMRC as we think it will provide useful data in the event that the Government were to consider legislating for a similar exercise in the future.

Please note that all survey responses are anonymous and cannot be traced back.

If you were not involved in the notification exercise, we should be grateful if you would forward this survey to the person(s) who dealt with the notification exercise for your firm.

Please complete the survey as comprehensively as possible and add any additional comments you may have at the end.

The closing date for responses to this survey is 30 November 2017.

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