Disclosure of tax avoidance schemes: guidance

This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.



If you promote or use an arrangement designed to give a tax or National Insurance advantage, you may need to tell HMRC by making a tax avoidance scheme disclosure.

Published 14 May 2014
Last updated 16 June 2022 + show all updates
  1. Section 2.3.3 has been updated to explain what is covered in sections 132A and 132A(3) of the Social Security Administration Act 1992. Sections 12.1 and 22.1 have been updated to explain what happens if schemes have a main benefit of obtaining a contribution advantage, but do not have a main benefit of an obtaining tax advantage.

  2. HMRC has new powers to give reference numbers to avoidance schemes. They can contact anyone it suspects of promoting or supplying the scheme to tell them the number. If you’re contacted, you must follow the reporting rules for avoidance schemes.

  3. Guidance updated to cover the new inheritance tax hallmark.

  4. Guidance updated with how to determine an apprenticeship levy scheme and what to do when you receive a scheme reference number for an apprenticeship levy scheme.

  5. Guidance updated with changes in the way promoters and employers provide information online to HMRC.

  6. Guidance on hallmarked schemes updated.

  7. Disclosure of tax avoidance schemes guidance has been updated.

  8. Dates in disclosure of tax avoidance schemes: guidance pdf amended.

  9. First published.