Disclosure of tax avoidance schemes: guidance
Guide to help you work out if you need to tell HMRC you use or promote a tax avoidance scheme.
Documents
Details
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.
Last updated 20 April 2018 + show all updates
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Guidance updated to cover the new inheritance tax hallmark.
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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.
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Guidance updated with changes in the way promoters and employers provide information online to HMRC.
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Guidance on hallmarked schemes updated.
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Disclosure of tax avoidance schemes guidance has been updated.
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Dates in disclosure of tax avoidance schemes: guidance pdf amended.
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First published.