Supplementary pages CT600J: disclosure of tax avoidance schemes
How to complete supplementary pages CT600J and what information you need to include.
When to complete
Complete these supplementary pages if you:
- are a party to any notifiable arrangements, as defined in section 306 of the Finance Act 2004
- have received an 8-digit scheme reference number (SRN)
- have entered into a transaction which is part of those arrangements either in this or a previous accounting period, and expect to receive a tax advantage from those arrangements in this or any future accounting period
Tax advantage is defined in section 318 of the Finance Act 2004.
You should also complete these pages if you:
- have been given a promoter reference number (PRN) by a monitored promoter or a client of a monitored promoter
- expect to obtain a tax advantage from relevant arrangements in relation to which the monitored promoter is the promoter
Disclosure of tax avoidance schemes
If you’re an employer and the notifiable arrangements relate to the employment of your employees under section 313ZC of the Finance Act 2004, you must use form AAG8 to annually report:
- the scheme reference number
- the employee details
Arrangements relating to employment means any notifiable proposal or arrangements disclosable under section 308, section 309 or section 310 of the Finance Act 2004 by virtue of regulation 8(10) of the Tax Avoidance Schemes (Information) Regulations 2004.
Read Disclosure of tax avoidance schemes for more information about employer obligations.
If the return is not delivered by the filing date or the scheme reference number was not included on a return that was filed by the filing date, you should report the scheme reference number separately using form AAG4.
In cases where there is no promoter or the promoter is a lawyer who cannot make full notification due to limited liability partnership, you should inform HMRC by completing form AAG3.
Promoters of tax avoidance schemes
You must provide HMRC with any promoter reference number given to you by a monitored promoter, or client of that promoter, if you expect to gain a tax advantage from relevant arrangements in the accounting period covered by this return. This relates to:
- Corporation Tax
- Income Tax
- Capital Gains Tax
- VAT
- National Insurance contributions
Read section 253 of the Finance Act 2014 for more information.
Do not use this form to report a promoter reference number if:
- the arrangements relate to Inheritance Tax, Petroleum Revenue Tax, Stamp Duty Land Tax or Stamp Duty Reserve Tax
- the return is not delivered by the filing date, or the promoter reference number was not included on a return that was filed by the filing date
You should report the promoter reference number separately to HMRC on form AAG4(PRN).
Completing the form
J1 Company name
Enter the company name.
J2 Tax reference
Enter the company’s 10-digit Unique Taxpayer Reference.
Period covered by this supplementary page (cannot exceed 12 months)
J3
Enter the start date using the format DD MM YYYY.
J4
Enter the end date of the accounting period using the format DD MM YYYY.
J5 to J50 Scheme reference number
Enter the reference number provided by the promoter or another person involved in the supply of the arrangements, or by HMRC for each notifiable proposal or notifiable arrangement, if you have either:
- implemented the arrangement in the accounting period affected by this return and expect Corporation Tax advantage in this or a later period
- previously implemented the scheme and expect a Corporation Tax advantage in this or a later accounting period
Enter the reference number even if you have already entered the number on a return covering an earlier period, unless you no longer expect any tax advantage to arise from the notifiable arrangements either in this accounting period or in any later accounting period.
J5A to J50A Accounting period in which the expected advantage arises
Enter the last day of the accounting period in which you currently expect any tax advantage resulting from the notifiable arrangements to arise, using the format DD MM YYYY.
If you expect the tax advantage to cover more than one accounting period, enter the earliest period.
Penalties
Disclosure of tax avoidance scheme
The company may be liable to a penalty under section 98C(3) of the Taxes Management Act 1970 if it fails to:
- provide any reference number given by the promoter, a person involved in the supply of the arrangements or HMRC for any notifiable proposal or arrangement
- report the last day of the accounting period in which you first expect any tax advantage to arise (read section 313(1) of the Finance Act 2004)
The amount of the penalty is £5,000 for each scheme the failure relates to, unless either of the following apply:
- the company has failed to comply on one previous occasion during the period of 36 months ending with the date of the current failure, whether or not the failure relates to the same scheme — £7,500 penalty for each scheme
- the company has previously failed to comply on 2 or more occasions during the period of 36 months ending with the date of the current failure, whether or not the failure relates to the same scheme — £10,000 penalty for each scheme
Promoters of tax avoidance schemes
The company may also be liable to a penalty under schedule 35, paragraph 2(3) of the Finance Act 2014 if it fails to:
- provide the promoter reference number to any other person whom they might reasonably be expected to know has become, or is likely to have become, a client of that promoter at a time when the monitoring notice had effect (read section 252 of the Finance Act 2014)
- report any promoter reference number provided to it, in respect of a promoter of relevant arrangements from which the company expects to derive a tax advantage (read section 253 of the Finance Act 2014)
The amount of the penalty, in respect of a failure under section 252, is up to £5,000 for each person to whom the failure relates.
The amount of the penalty, in respect of a failure under section 253 is £5,000, unless either of the following apply:
- a person has failed to comply on one previous occasion during the period of 36 months ending with the date on which the current failure occurred — £7,500 penalty
- a person has previously failed to comply on 2 or more occasions during the period of 36 months ending with the date on which the current failure occurred — £10,000 penalty
More information
Read HMRC’s guidance Tax avoidance: detailed information for more information.
Last updated 2 January 2024 + show all updates
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Welsh translation added.
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First published.