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 has not told 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 does not notify.

You can either:

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

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

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

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

  2. First published.