Details of tax avoidance schemes that have been disclosed to HMRC.
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The published statistics show the total number of tax avoidance schemes that have been reported to HMRC.
Where more than one party notifies use of a distinct scheme, the notifications are treated as a single disclosure for statistical purposes.
The precise rules for disclosure differ between taxes and result in disclosures that are fundamentally different in nature. Please refer to the explanatory guidance for full details, and for context.
The next publication of the avoidance disclosure statistics will be on 1 May 2015.