HMRC Agent Update SA17

10 Nov 2018

Our webinar on 1 December 2016 looked at Client Notification Requirements and the Wider Tax Evasion Climate.

These requirements, which were introduced by Finance (No 2) Act 2015 section 50 and which came into force on 30 September 2016, impose an obligation on tax advisers and other persons to send a communication to their clients about the Common Reporting Standard, the penalties for offshore tax evasion and the opportunities to disclose offshore evasion to HMRC via the new Worldwide Disclosure Facility.

These have the potential to affect all members in practice. The webinar provided further information about these obligations, and practical tips on how to comply.

The webinar featured:

Gary Ashford, CIOT Council Member, member of the CIOT‚ s Management of Taxes technical sub-committee and CIOT representative at the CFE Margaret Curran, Technical Officer, CIOT‚ s Management of Taxes and OMB technical sub-committees and the joint CIOT/ATT Digitalisation and Agent Strategy Working Group Tina Riches, Chair of the CIOT‚ s OMB technical sub-committee and vice-chair of the joint CIOT/ATT Digitalisation and Agent Strategy Working Group

A recording of the webinar can be accessed using the following link, using Internet Explorer or Firefox browsers. It will be available for viewing on the LexisNexis site for 12 months.

If you are having difficulties viewing the webinar page, please email us at technical [at]

All our webinars count for your non-reading CPD.

A copy of the slides and a summary of the questions and answers are available to download below.

Technical Team