Dealing with HMRC – form

Tax avoidance schemes: disclosure of avoidance scheme continuation sheet (AAG5)

Use form AAG5 if you need more room to report a tax avoidance scheme to HM Revenue and Customs (HMRC).

Document

Detail

Use form AAG5 when you need more room to report a tax avoidance scheme to HMRC on forms AAG1, AAG2 or AAG3.

Forms to disclose tax avoidance schemes
Forms you must use to notify HMRC of a tax avoidance scheme, arrangement or proposal.

AAG1: notification by scheme promoter
Use form AAG1 if you’re promoter of notifiable arrangements, and want to provide disclosure of an avoidance scheme.

AAG2: disclosure by scheme user where offshore promoter does not notify
Use form AAG2 if you’re user of a notifiable arrangement, and the offshore promoter hasn’t notified HMRC of the avoidance scheme.

AAG3: notification by scheme user where no promoter, or promoted by lawyer unable to make full notification
Use form AAG3 if you’re user of a scheme which has no promoter, or is promoted by a lawyer who is unable to make a full notification.