Policy paper
Tax administration: serial avoiders special regime
This applies to taxpayers who repeatedly use tax avoidance schemes.
Documents
PDF, 176 KB, 26 pages
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
PDF, 86.9 KB, 5 pages
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Details
This legislation will require HM Revenue and Customs (HMRC) to issue a notice to the user of a tax avoidance scheme which HMRC has defeated. The notice will cover a 5 year period, placing an annual reporting requirement on the taxpayer.
Updates to this page
Published 9 December 2015