Tax avoidance schemes: disclosure by scheme user where offshore promoter doesn't notify (AAG2)

Use form AAG2 if you use a notifiable arrangement but the offshore promoter hasn't told HM Revenue and Customs (HMRC) about the avoidance scheme.


Email the form

Send the postal form


About this form

Forms for disclosure of an avoidance scheme for completion by users of notifiable arrangements when an offshore promoter doesn’t notify.

You can either:

  • email the form
  • fill in the form on-screen, print it off and post it to HMRC

Before you start using the postal form

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so gather all your information together before you start to fill it in.

If you’re using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Published 1 July 2014
Last updated 16 May 2016 + show all updates
  1. An online form service is now available.
  2. First published.