Changes to the disclosure rules announced in Finance Act 2008 provided HM Revenue & Customs (HMRC) with the power to give notice of the withdrawal of a SRN issued under S311 FA 2004. This power will be used at the discretion of HMRC.
Below is a list of SRN and the date from which the duty on the promoters under S312 FA 2004 and/or the clients under S312A FA 2004 to notify the SRN to clients and parties respectively no longer applies. The appropriate Notice(s) under S312(6) and/or S312A(4) FA 2004 have been provided to the promoter and/or client on the date shown and take effect from that date onwards.
Notices under S312(6) and S312A(4) FA 2004 – promoters and clients
Clients and parties who have received these SRN no longer have a duty to notify the SRN to HMRC on their tax returns or on form AAG4 from the date shown below.
From 4 November 2008
38761513
72309880
97965110
From 13 January 2009
04770813
From 18 November 2011
83962302
63617726
37528580
81010479
03985775
Notices under S312A(4) FA 2004 – clients only
From the date shown below clients who have received these SRN no longer have a duty under S312A FA 2004 to notify the SRN to other parties to the arrangements. They still have a duty under S313 FA 2004 to notify the SRN to HMRC on their tax returns or on form AAG4 if they are themselves party to the arrangements.
From 9 December 2009
41527653
