Section 236K | Notification of interested persons by HMRC

(1)This section applies if an authorised officer suspects that a person subject to a stop notice has failed to comply with section 236B(1).

(2)Where this section applies, the officer may provide a copy of the stop notice to any person the officer considers might be affected by that failure or the giving of the stop notice (for example, any person who is a client of the person who failed to comply with section 236B(1) or who otherwise makes use of arrangements that must not be promoted as a result of the stop notice).

(3)Where the officer provides a copy of a stop notice to a person under subsection (2) the officer may also provide any of the following information to that person—

(a)the name of the person who failed to comply with section 236B(1);

(b)the business address or registered office of that person;

(c)any other information that the authorised officer considers it appropriate to provide in order to make clear the identity of that person;

(d)details of any arrangements or proposal for arrangements promoted by that person that meet the description specified in it;

(e)an explanation of the effect of the stop notice;

(f)an explanation of why the stop notice was given.