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).

Documents

Disclosure of avoidance scheme (continuation sheet) (AAG5)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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.

Published 1 October 2014