P gives HMRC a document of a kind listed in the Table below, and

Conditions 1 and 2 are satisfied.

an understatement of F5a liability to tax,

a false or inflated statement of a loss F6..., or

a false or inflated claim to repayment of tax.

another person (P) gives HMRC a document of a kind listed in the Table in paragraph 1,

the document contains a relevant inaccuracy, and

the inaccuracy was attributable to T deliberately supplying false information to P (whether directly or indirectly), or to T deliberately withholding information from P, with the intention of the document containing the inaccuracy.

an understatement of a liability to tax,

a false or inflated statement of a loss, or

a false or inflated claim to repayment of tax.

an assessment issued to P by HMRC understates P's liability to F8a relevant tax, and

P has failed to take reasonable steps to notify HMRC, within the period of 30 days beginning with the date of the assessment, that it is an under-assessment.

whether P knew, or should have known, about the under-assessment, and

what steps would have been reasonable to take to notify HMRC.

“assessment” includes determination, and

accordingly, references to an under-assessment include an under-determination.

“careless” if the inaccuracy is due to failure by P to take reasonable care,

“deliberate but not concealed” if the inaccuracy is deliberate F11on P's part but P does not make arrangements to conceal it, and

“deliberate and concealed” if the inaccuracy is deliberate F11on P's part and P makes arrangements to conceal it (for example, by submitting false evidence in support of an inaccurate figure).

discovered the inaccuracy at some later time, and

did not take reasonable steps to inform HMRC.

falls within paragraph 1(2), and

arises because the document is submitted on the basis that particular avoidance arrangements (within the meaning of paragraph 3B) had an effect which in fact they did not have.

the inaccuracy was deliberate on P's part, or

P satisfies HMRC or (on an appeal notified to the tribunal) the tribunal that P took reasonable care to avoid inaccuracy.

the advice was given to P by an interested person;

the advice was given to P as a result of arrangements made between an interested person and the person who gave the advice;

the person who gave the advice did not have appropriate expertise for giving the advice;

the advice took no account of P's individual circumstances;

the advice was addressed to, or given to, a person other than P;

has taken reasonable steps to find out whether the advice falls within that paragraph, and

reasonably believes that it does not.

a person, other than P, who participated in the avoidance arrangements or any transaction forming part of them, or

a person who for any consideration (whether or not in money) facilitated P's entering into the avoidance arrangements.

the person giving the advice had appropriate expertise for giving it,

the advice took account of P's individual circumstances, and

sub-paragraph (7) is to be read as if the reference in paragraph (b) to P were to D.

they are arrangements which accord with established practice, and

HMRC had, at the time the arrangements were entered into, indicated its acceptance of that practice.

for the purposes of this Schedule the arrangements are to be taken to fall within (and always to have fallen within) sub-paragraph (2), and

in relation to the arrangements, sub-paragraph (3) (and the reference to it in sub-paragraph (1)) are to be treated as omitted.

Condition A is that the arrangements are DOTAS arrangements within the meaning given by section 219(5) and (6) of FA 2014;

Condition B is that the arrangements are disclosable VAT arrangements or disclosable indirect tax arrangements for the purposes of Schedule 18 to FA 2016 (see paragraphs 8A to 9A of that Schedule);

Condition E is that a tax advantage asserted by reference to the arrangements has been counteracted (by an assessment, an amendment of a return or claim, or otherwise) on the basis that an avoidance-related rule applies in relation to P's affairs.

paragraph 12 of Schedule 43 to FA 2013 (general anti-abuse rule: notice of final decision);

paragraph 8 or 9 of Schedule 43A to that Act (pooled or bound arrangements: notice of final decision);

paragraph 8 of Schedule 43B to that Act (generic referrals: notice of final decision).

“relevant partner” has the meaning given by paragraph 2(5) of Schedule 31 to FA 2014;

a partnership follower notice is given “in respect of” the partnership return mentioned in paragraph 2(2)(a) or (b) of that Schedule.

wholly as mentioned in one or other of sub-paragraphs (i) and (ii) of sub-paragraph (5)(d), or

partly as mentioned in one of those sub-paragraphs and partly as mentioned in the other;