817RF Arrangements implemented before 1 July 2020

This section provides that the duties of an intermediary and relevant taxpayer provided for in sections 817RC and 817RD also apply to arrangements implemented between 25 June 2018 and 30 June 2020 (the “look-back” period).

(1)(a) The duties of an intermediary (as outlined in section 817RC) apply to arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020.

(1)(b) Where paragraph (a) applies, the time limit for making a return of the specified information is 28 February 2021.

(2)(a) The duties of a relevant taxpayer (as outlined in section 817RD) apply to arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020.

(2)(b) Where paragraph (a) applies, the time limit for making a return of the specified information is 28 February 2021.

Relevant Date: Finance Act 2021