Guidance

General anti-abuse rule and pooling notices – CC/FS35

This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).

• From: HM Revenue & Customs
• Published: 22 March 2018
• Last updated: 29 September 2022
  Show all updates

  1. 29 September 2022

     Information about provisional counteraction notices has been removed due to changes in legislation.

  2. 31 August 2022

     An ODT file document has been replaced with a HTML version. The content has not changed.

  3. 11 July 2022

     Factsheet updated to include information on if you need help and if you are not happy with our service.

  4. 4 September 2020

     Factsheet updated following amendments to the general anti-abuse rule (GAAR) legislation.

  5. 8 June 2018

     A new version of the CC/FS35 has been added

  6. 22 March 2018

     Added translation

Documents

General anti-abuse rule and pooling notices — CC/FS35

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Details

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.