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 20 April 2018 + show all updates
  1. Guidance updated to cover the new inheritance tax hallmark.

  2. 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.

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

  4. Guidance on hallmarked schemes updated.

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

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

  7. First published.