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