Help sheet A

Question 1

What should filing refer to

Answer 1

Any online submission of data

Question 2

Factors to consider to HMRC when making a disclosure that’s more than necessary

Answer 2

THINK SMART- V
Size and gravity of item in question
Manner to disclose at
Amount of doubt
Relevant law
Taken view of member
Valulation reliance

Question 3

2 considerations to take when a 3rd party gives advice in tax planning arrangements

Answer 3

Does this accord to the law
is the person giving this advice, qualified and member of PCRT or appropriate regime