Guidance

Compliance checks: information about the general anti-abuse rule — CC/FS34a

This factsheet provides information about the general anti-abuse rule (GAAR).

From:
HM Revenue & Customs
Published
8 December 2017
Last updated
29 September 2022 — See all updates

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Information about the general anti-abuse rule

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The purpose of this factsheet is to explain the GAAR and when tax arrangements may be considered to be abusive under the GAAR.

Published 8 December 2017
Last updated 29 September 2022 + show all updates

  1. Information about provisional counteraction notices has been removed due to changes in legislation.

  2. Welsh translation added.

  3. We have updated the factsheet and added a section on more information if you are not happy with this service.

  4. Factsheet updated following amendments to the GAAR legislation.

  5. A 'Designated HMRC officer' section has been added to both the English and Welsh CC/FS34a factsheets.

  6. New versions of the English and Welsh factsheets have been added.

  7. Added translation

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