Guidance

Compliance checks: protective GAAR notices – CC/FS36a

This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).

• From: HM Revenue & Customs
• Published: 28 August 2020
• Last updated: 31 May 2022
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  1. 31 May 2022

     We have updated the factsheet and added the section 'if you need help'.

  2. 28 August 2020

     Added translation

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Compliance checks: protective GAAR notices – CC/FS36a

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The purpose of this factsheet is to explain about protective GAAR notices. It tells you what you should do, explains about adjustments and sets out your appeal rights.