Guide to help you work out if you need to tell HM Revenue and Customs (HMRC) you use or promote a tax avoidance scheme.
PDF, 1.7MB, 166 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
Published: 14 May 2014
Updated: 17 October 2016
- Guidance on hallmarked schemes updated.
- Disclosure of tax avoidance schemes guidance has been updated.
- Dates in disclosure of tax avoidance schemes: guidance pdf amended.
- First published.