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
  Show all updates

  1. 29 September 2022

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

  2. 31 May 2022

     Welsh translation added.

  3. 20 May 2022

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

  4. 31 July 2020

     Factsheet updated following amendments to the GAAR legislation.

  5. 2 October 2018

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

  6. 8 June 2018

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

  7. 8 December 2017

     Added translation

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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.