Dealing with HMRC – guidance

Forms to disclose tax avoidance schemes

Find out which form to use in different circumstances.

Notify HM Revenue and Customs (HMRC) about a tax avoidance scheme

Notifiable arrangements and proposals must be disclosed in a prescribed form and manner. There are 3 different forms available for use in different circumstances.

To make an online disclosure over the internet, use the relevant form(s):

To make a disclosure by post use the relevant form(s):

Paper copies of the forms can be obtained from the orderline on Telephone: 03000 588 993.

The completed form(s) should be sent to Counter-Avoidance DOTAS Enforcement.

Provision of Scheme Reference Numbers (SRNs) to client

From 1 March 2016 promoters must use:

Provision of Scheme Reference Numbers (SRNs) to employees

From 13 January 2016 employers must use form AAG7 to provide a SRN to an employee where a tax advantage is expected to arise relating to their employment as a result of notified arrangements.

Notifying SRNs for Income Tax, Capital Gains Tax, Corporation Tax and National Insurance contributions schemes

In most cases the reference number of the arrangement or proposal should be entered in the box provided on the relevant return. However there may be circumstances where a person is required to disclose a reference number for a notified arrangement or proposal but is unable to enter that number on a return. In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4 Disclosure of avoidance scheme.

This situation will occur when:

  • the person is not otherwise required to make a return for the relevant period
  • the scheme is expected to affect employment liabilities and there are no spaces for the reference number on the employer’s return
  • the return will not be submitted by the date on which the reference number should be notified to HMRC
  • the return has already been submitted and did not include the reference number
  • there are not enough spaces on the return for all the reference numbers which must be reported - only the excess numbers should be entered on form AAG4
  • a loss relief claim is being made outside a return - form AAG4 should accompany the claim

Use form AAG4 Disclosure of avoidance scheme notes to make an online notification of SRN by a scheme user.

Use form AAG4 Disclosure of avoidance scheme (notification of SRN by scheme user) to make a notification by post and send to the address on the form.

Paper copies of the form can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for SDLT schemes

Prior to 1 April 2010, SRNs were not used for SDLT as users of schemes were not required to notify HMRC.

To make a notification online or by post, use the form Disclosure of SDLT avoidance scheme-notification of scheme reference number (AAG4(SDLT)).

Paper copies of form AAG4(SDLT) can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for Inheritance Tax schemes

All Inheritance Tax SRNs are notified to HMRC using either the Inheritance Tax account (form IHT100) or on form AAG4(IHT). To decide which form should be used read Chapter 19 of Disclosure Guidance.

To make a notification online or by post, use the form Disclosure of avoidance scheme-notification of SRN by scheme user (AAG4(IHT)).

Paper copies of form AAG4(IHT) can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for Annual Tax on Enveloped Dwellings schemes

In most cases the reference number of the arrangement or proposal should be entered in the box provided on the relevant return. However there may be circumstances where a person is required to disclose a reference number for a notified arrangement or proposal but is unable to enter that number on a return. In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4 Disclosure of avoidance scheme.

This situation will occur when:

  • the person is not otherwise required to make a return for the relevant period
  • the return will not be submitted by the date on which the reference number should be notified to HMRC
  • the return has already been submitted and did not include the reference number
  • there are not enough spaces on the return for all the reference numbers which must be reported - only the excess numbers should be entered on form AAG4

To make a notification online or by post, use the form Disclosure of Annual Tax on Enveloped Dwellings avoidance scheme (AAG4(ATED)).

Paper copies of form AAG4(ATED) can be obtained from the Orderline on Telephone: 03000 588 993.

Disclosure of details about employees in relation to avoidance schemes

From 31 March 2016 employers must use form Tax avoidance schemes: disclosure of details about employees in relation to avoidance schemes (AAG8) to provide information to HMRC about employees where as a result of notifiable arrangements either:

  • the employees might expect to receive a tax advantage
  • the employer might expect to receive an advantage in relation to the employment of those employees

This information must be provided by 19 April after the end of each tax year in which a tax advantage is expected to arise.

For online submission

By submitting information to us directly using the special forms on our website your message is secure, but our email reply to you, which will be sent over the Internet, is not. Information sent by email over the Internet is not secure and is at risk of being intercepted and read by people other than those it was intended for. If our response to you contains any personal or confidential information we will only reply to you by letter or telephone.

If you have any doubt about the authenticity of an email you receive which claims to come from HMRC please do not follow any links within the email, disclose any personal details or respond to it. Forward it to HMRC, see reporting HMRC related phishing emails.