Mandatory Disclosure

The mandatory disclosure regime places an obligation on promoters, marketers and users of "disclosable transactions" to notify Revenue about certain aspects of those transactions.

Guidance

Full details of how the regime operates from 23 October 2014 are set out in this detailed pdfguidance note (PDF, 775KB).

This guidance note is based on legislation contained in:

Forms

The relevant forms, required to comply with the mandatory disclosure regime, are:

Pre 23 October 2014

While the regime was not significantly changed by the Finance Act 2014 amendments, for transactions which commenced on or before 23 October 2014 the relevant guidance note is: pdfGuidance Note - January 2011 (PDF, 197KB).

The relevant forms, required to comply with the mandatory disclosure regime for a transaction which was commenced on or before 23 October 2014 are:

January 2016


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