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, 1.06MB, 178 pages
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Published: 14 May 2014
Updated: 7 December 2017
- Guidance updated with changes in the way promoters and employers provide information online to HMRC.
- 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.