Tax avoidance schemes: report of promoter reference number (AAG4(PRN))

Report the promoter reference number (PRN) to HM Revenue and Customs (HMRC).


Report a promoter reference number online (sign in using Government Gateway)

Report a promoter reference number by post (AAG4(PRN))

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About this form

If you’ve been given a promoter reference number (PRN) and you expect to get a tax advantage from one of the promoter’s tax avoidance schemes, you must report the PRN to HMRC. To do this you can either:

  • use the online form service
  • print the postal form, fill in by hand and post to HMRC

To report online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you send the report to us.

If you fail to report a PRN to HMRC we’ll ask you to pay a penalty.

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

Published 30 March 2015
Last updated 16 May 2016 + show all updates
  1. An online form service is now available.
  2. First published.