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 (sign in to, or set up a Government Gateway account)
- print the postal form, fill in by hand and post to HM Revenue and Customs
If you fail to report a PRN to HMRC we’ll ask you to pay a penalty.