This factsheet is about the serial tax avoidance legislation and warning notices given under that legislation.
HM Revenue and Customs have withdrawn factsheet CC/FS38. It will be replaced by different factsheets in due course.
The purpose of this factsheet is to let you know that HM Revenue and Customs may give you a warning notice if we’ve defeated a tax avoidance scheme that you’ve used, or that has been used by a:
Don’t include personal or financial information like your National Insurance number or credit card details.