A person, who has been given a warning notice, must send HMRC a written notice (an ‘information notice’) for each reporting period in the warning period (FA 2016, Sch. 18, para. 17). The information notice must be given within 30 days of the end of the relevant reporting period. The written notice must state whether the person has:

(1)in the reporting period made a return, claim or election, on the basis that a relevant tax advantage arises, or has since the end of the reporting period made a return on that basis, that should have been delivered during the reporting period;

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