Compliance checks: Serial Tax Avoidance Regime - CC/FS38a

This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).


Serial Tax Avoidance Regime - general information


Read this factsheet if you’ve personally used a tax avoidance scheme, or if a tax avoidance scheme has been used by a person linked to you.

You may get a STAR warning notice from HMRC if you, or a person linked to you, used a tax avoidance scheme that was later defeated.

A person linked to you can be a:

  • partnership that you’re a member of
  • company within your group of companies
  • person who is an associate of yours
Published 29 March 2018