Guidance

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.

Published 14 May 2014
Last updated 20 April 2018 — see all updates

• From: HM Revenue & Customs

Documents

Disclosure of Tax Avoidance Schemes: guidance

PDF, 1.45MB, 187 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.

Published 14 May 2014
Last updated 20 April 2018 + show all updates

1. 20 April 2018 Guidance updated to cover the new inheritance tax hallmark.
2. 28 February 2018 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. 7 December 2017 Guidance updated with changes in the way promoters and employers provide information online to HMRC.
4. 17 October 2016 Guidance on hallmarked schemes updated.
5. 13 January 2016 Disclosure of tax avoidance schemes guidance has been updated.
6. 2 September 2015 Dates in disclosure of tax avoidance schemes: guidance pdf amended.
7. 14 May 2014 First published.