Client notification obligations - HMRC update

Message and guidance from HMRC regarding client notification obligations

HMRC have been in the process of developing its Gov.uk websites on the client notification and details of these pages can now be found below. We encourage you to share this information with colleagues or members of your trade association/representative body.

The notification itself directs readers who need to bring their tax affairs up-to-date to the Worldwide Disclosure Facility page. This has been updated to include a link to the guidance for recipients of the notification. This guidance explains why clients have received the notification and what, if any, action they should take.

The client notification landing page which went live last month now includes a guidance summary, “Guide to sending the client notification letter”, for financial institutions and advisors. This includes links which direct users to more detailed guidance in the International Exchange of Information Manual.

Here is a summary of the relevant websites for the client notification:

Worldwide Disclosure Facility landing page:
https://www.gov.uk/guidance/worldwide-disclosure-facility-make-a-disclosure
Client notification landing page:
https://www.gov.uk/government/publications/client-notification-income-or-assets-abroad
Guidance for recipients of the client notification:
https://www.gov.uk/guidance/income-or-assets-abroad-letter-about-your-uk-tax-affairs
Guide to sending the client notification letter:
https://www.gov.uk/government/publications/client-notification-income-or-assets-abroad/notes-on-how-and-when-to-send-the-client-notification-letter
Full guidance on the client notification in the HMRC manual:
https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim600000
The regulations in full:
http://www.legislation.gov.uk/uksi/2016/899/contents/made

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