Policy paper

Anti‑avoidance information notices

Find out about anti-avoidance information notices (AAINs), including their purpose, how they work and the terms used in them.

• From: HM Revenue & Customs
• Published: 9 September 2026

Documents

Anti‑avoidance information notices — technical information

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Details

This guidance is about anti-avoidance information notices (AAINs). It explains:

• how HMRC will apply the AAIN legislation
• the purpose of the notices
• what it means if you or your client get a notice
• the terms that are used in the notices

Published 9 September 2026