Client notification obligations – section 50 of Finance (No. 2) Act 2015

We understand that HMRC is currently working on revised draft regulations and guidance in relation to the proposed obligations on advisers to write to their clients in relation to sources of income or assets held outside the UK.

We further understand that the consultation will now run until 22 April 2016. We will publish the revised draft regulations and guidance as soon as we are able to, and we intend to prepare a response.

Please send any comments to atttechnical [at]

Technhical Team


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