Tax avoidance: general anti-abuse rule guidance - latest version
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
To help you to recognise abusive tax arrangements, use this guidance with the GAAR Advisory Panel opinions.
Parts A to D of the guidance have been approved by the independent GAAR Advisory Panel. The panel also provides guidance to HMRC and users of tax arrangements for dealing with cases referred to the GAAR Advisory Panel.
You can read this guidance and find out more about the GAAR Advisory Panel.
HMRC will continue to tackle tax avoidance using existing anti-avoidance methods as well as the GAAR.
The GAAR applies to arrangements entered into on or after 17 July 2013 for:
- Income Tax (including PAYE)
- Corporation Tax (including amounts chargeable or treated as Corporation Tax)
- Capital Gains Tax
- Petroleum Revenue Tax
- Diverted Profits Tax
- Apprenticeship Levy
- Inheritance Tax
- Stamp Duty Land Tax
- Annual Tax on Enveloped Dwellings
It also applies to National Insurance contributions for arrangements entered into on or after 13 March 2014.
Earlier versions of the GAAR guidance
For arrangements before the latest guidance was published you can view earlier versions.
You may need to refer to it along with this latest guidance – part E is relevant to all tax arrangements.
You can find the GAAR legislation in:
- part 5 of the Finance Act 2013
- schedules 43 to 43C of the Finance Act 2013
- section 10 of the National Insurance Contributions Act 2014
If you have any feedback about the GAAR, email: email@example.com.
Last updated 16 July 2021 + show all updates
16 July 2021 GAAR guidance for Parts A, B and C and Part E have been added. Part D dated 11 September 2020 is unchanged.
The attachments have been updated to the latest versions.
28 March 2018 GAAR guidance has been added. Part D dated 31 March 2017 hasn't changed.
31 March 2017 version added as the latest version of the GAAR guidance.
The email address firstname.lastname@example.org has been replaced with email@example.com.
Updated GAAR guidance is effective for transactions entered into on or after 30 January 2015. The changes clarify the guidance - there is no change in the law or HMRC's interpretation of it.