Guidance

Tax avoidance: general anti-abuse rule guidance - earlier versions

Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 28 March 2018.

Documents

GAAR guidance parts A, B and C: 31 March 2017

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GAAR guidance part E: 31 March 2017

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Amendments to parts A, B and C of the 31 March 2017 version

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Amendments to part E of the 31 March 2017 version

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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 28 March 2018 + show all updates
  1. Earlier versions of the GAAR guidance updated to include parts A to C and part E dated 31 March 2017. Latest version is now 28 March 2018. Part D hasn’t changed.
  2. Earlier versions of the GAAR guidance documents updated to include 30 January 2015. The latest version of the GAAR is now 31 March 2017.
  3. First published.