Guidance

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.

• From: HM Revenue & Customs
• Published: 14 May 2014
• Last updated: 31 July 2026
  Show all updates

  1. 31 July 2026

     The mailing address in 'section 1.5 Help and advice' has been updated.

  2. 29 May 2026

     Section 21A has been added about penalties.

  3. 14 May 2025

     Sections 3.2, 3.3, 3.6, 3.8, 4.3.2, 5.4.2, 5.4.8, 5.5.5, 5.5.7, 5.9.7 and 10.2.1 have been updated to reflect the outcomes from recently decided tribunal cases. Section 14.2 has been updated to make the promoter and supplier obligation clearer.

  4. 16 June 2022

     Section 2.3.3 has been updated to explain what is covered in sections 132A and 132A(3) of the Social Security Administration Act 1992. Sections 12.1 and 22.1 have been updated to explain what happens if schemes have a main benefit of obtaining a contribution advantage, but do not have a main benefit of an obtaining tax advantage.

  5. 1 February 2022

     HMRC has new powers to give reference numbers to avoidance schemes. They can contact anyone it suspects of promoting or supplying the scheme to tell them the number. If you’re contacted, you must follow the reporting rules for avoidance schemes.

  6. 20 April 2018

     Guidance updated to cover the new inheritance tax hallmark.

  7. 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.

  8. 7 December 2017

     Guidance updated with changes in the way promoters and employers provide information online to HMRC.

  9. 17 October 2016

     Guidance on hallmarked schemes updated.

  10. 13 January 2016

      Disclosure of tax avoidance schemes guidance has been updated.

  11. 2 September 2015

      Dates in disclosure of tax avoidance schemes: guidance pdf amended.

  12. 14 May 2014

      First published.

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Disclosure of tax avoidance schemes: guidance

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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.