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.
Ref: AAG2 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/BusinessTax_iForms/1.0/AAG2&template=AAG2.xdp
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.
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