Guidance
Why someone may receive a warning notice for serial tax avoidance
If you meet certain conditions you may be entered into a warning notice period for serial tax avoidance, and required to send information to HMRC.
Documents
Details
This guidance describes the legislation in schedule 18 Finance Act 2016 about when someone may be given a warning notice for serial tax avoidance, and what the notice requires them to do.
Published 12 January 2018