Serial Tax Avoidance Regime

This collection brings together Serial Tax Avoidance Regime (STAR) guidance.

STAR imposes a range of sanctions if you use avoidance arrangements to reduce your tax liability and the arrangements are defeated.


Use this guidance to find out about STAR, such as why you may receive a warning notice, how to settle your tax affairs, and how to appeal against a penalty.

Technical guidance

Use this guidance to find out more information about how legislation affects serial tax avoiders.


HMRC will send you a factsheet when you’ve used tax arrangements that STAR may apply to.

Published 12 January 2018