Guidance

Disclosure of tax avoidance schemes: guidance

• From: HM Revenue & Customs
• Part of: Tax agent and adviser guidance and Tax avoidance
• Published: 14 May 2014
• Last updated: 17 October 2016, see all updates

Guide to help you work out if you need to tell HM Revenue and Customs (HMRC) you use or promote a tax avoidance scheme.

Documents

Disclosure of Tax Avoidance Schemes: guidance

PDF, 1.7MB, 166 pages

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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.

Document information

Published: 14 May 2014

Updated: 17 October 2016

+ full page history

1. 17 October 2016 Guidance on hallmarked schemes updated.
2. 13 January 2016 Disclosure of tax avoidance schemes guidance has been updated.
3. 2 September 2015 Dates in disclosure of tax avoidance schemes: guidance pdf amended.
4. 14 May 2014 First published.

From: HM Revenue & Customs

Part of: Tax agent and adviser guidance Tax avoidance