Guidance

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).

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Details

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

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 29 March 2018
Last updated 6 September 2018 + show all updates
  1. Serial Tax Avoidance Regime - general information document has been updated.

  2. First published.

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