Tax avoidance: General Anti-Abuse Rule
Use the General Anti-Abuse Rule (GAAR) guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.
GAAR guidance
Use the GAAR guidance to help you recognise abusive tax arrangements.
GAAR Advisory Panel opinions
Use these opinions together with the GAAR guidance to help you recognise abusive tax arrangements.
Read more about the GAAR Advisory Panel.
GAAR factsheets
HMRC will send you a factsheet when you’ve used tax arrangements that the GAAR may apply to.
Last updated 11 February 2021 + show all updates
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The latest GAAR Panel opinion of 16 December 2020 has been added.
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The latest GAAR Panel opinion of 7 August 2019 has been added.
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The latest GAAR Panel opinion of 25 January 2019 has been added.
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GAAR factsheets have been added to the collection.
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First published.