Guidance

Tax avoidance: General Anti-Abuse Rule guidance - earlier versions

Use the earlier versions of the GAAR guidance, published in April 2013 and January 2015, for arrangements entered into before 31 March 2017.

Documents

Amendments to parts A, B and C of the 30 January 2015 version

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Amendments to part D of the 30 January 2015 version

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Amendments to part E of the 30 January 2015 version

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GAAR guidance part D: 15 April 2013

Details

You can use these earlier versions along with the latest version of the General Anti-Abuse Rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.

Part E of the latest guidance is relevant to all tax arrangements.

The amendment notes show you what’s changed in each version of the GAAR guidance.

If you have any feedback about the GAAR, email: gaar.enquiries@hmrc.gsi.gov.uk

Published 15 April 2013
Last updated 31 March 2017 + show all updates
  1. Earlier versions of the GAAR guidance documents updated to include 30 January 2015. The latest version of the GAAR is now 31 March 2017.
  2. First published.