Updates: Avoidance Handling Process
2024
2023
Entry deleted
Entry deleted
Removed legacy change notes updates archive
Mailbox link removed
Page added to provide contact details
Governance of avoidance work: role of Anti-Avoidance Board (AAB)
Link updated
Overview: what we mean by avoidance
General manual review 2023
Full manual review 2023
Full manual review 2023
Governance of avoidance work: Process for dealing with new avoidance risks
Full manual review 2023
Governance of avoidance work: role of Anti-Avoidance Board (AAB)
Full manual review 2023
Full manual review 2023
Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS)
Full manual review 2023
Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS) - client lists
Full manual review 2023
The Gateway process: handling strategies and Gateways
Full manual review 2023
The gateway process: Gateway 1
Full manual review 2023
The gateway process: Gateway 1A
Full manual review 2023
The Gateway Process: Developing Settlement Strategies
Full manual review 2023
The gateway process: Gateway 2
Full manual review 2023
The gateway process: Gateway 2A
Full manual review 2023
The Gateway Process: Closure of Risks
Full manual review 2023
The Gateway Process: Suspected avoidance risks which later prove not to be avoidance
Full manual review 2023
Governance of avoidance work: role of Anti-Avoidance Board (AAB)
AAB remit updated
S684(7A)(b) ITEPA 2003 'PAYE Regulations' and contractor loans schemes: Overview and Background
Guidance moved elsewhere
Guidance moved elsewhere
Guidance moved elsewhere
Guidance moved elsewhere
Guidance moved elsewhere
Guidance moved elsewhere
Guidance moved elsewhere
S684(7A)(b) ITEPA 2003 'PAYE regulations' and contractor loans schemes: Finalising the tax
Guidance moved elsewhere
Guidance moved elsewhere
S684(7A)(b) ITEPA 2003 'PAYE Regulations' and Contractor Loans Schemes
Guidance moved elsewhere
2022
Enquiry Process: Rule Breakers Evasion & Fraud
Team no longer exists
Enquiry Process: Rule Breakers Evasion & Fraud
Team no longer exists
Enquiry Process: Rule Breakers - Evasion
Team no longer exists
Enquiry Process: Rule Breakers - Fraud
Team no longer exists
Enquiry Process: Campaign and Project naming and Caseflow/CRMM
Section no longer required
Enquiry Process: Exchange of Information (EOI) with tax authorities in other countries
Section no longer required
Guidance to be moved to SharePoint
Accelerated Payments: Overview
Guidance to be moved to SharePoint
Accelerated payments: Team structure and organisation
Guidance to be moved to SharePoint
Accelerated payments: Operational process
Guidance to be moved to SharePoint
Accelerated payments: Communications guidance
Guidance to be moved to SharePoint
Guidance to be moved to SharePoint
Enquiry Process: Interaction with DM
Section no longer required
Alternative Dispute Resolution (ADR)
Section no longer required
Section no longer required
Section no longer required
Best practice papers for mass market avoidance work: liaison with Solicitor's Office
Guidance to be moved to SharePoint
Best Practice Papers for Mass Market Avoidance Work: When should Solicitor's Office be consulted?
Section no longer required
Section no longer required
Best practice papers for Mass Market Avoidance Work: Gateway 2 - Decision made to Litigate
Section no longer required
Best practice papers for Mass Market Avoidance Work: Liaison with Appeals and Review Teams in SOLS
Section no longer required
Best practice papers for Mass Market Avoidance Work: Overview
Section no longer required
Best practice papers for Mass Market Avoidance Work: Preparing to make Appealable Decisions
Section no longer required
Best practice papers for Mass Market Avoidance Work: Liaison with the Tribunal's Service
Section no longer required
Best practice papers for Mass Market Avoidance Work: Overview
Section no longer required
Best practice papers for Mass Market Avoidance Work: Litigation
Section no longer required
Compliance and Avoidance Tax Framework Litigation Awareness Panel (CATFLAP)
Section no longer required
Best practice papers for Mass Market Avoidance Work: Standard Naming Convention
Section no longer required
Section no longer required
Section no longer required
Best practice papers for Mass Market Avoidance Work: Tribunal Rule 5 and Rule 18
Section no longer required
Best practice papers for Mass Market Avoidance Work: Introduction
Section no longer required
Best practice papers for Mass Market Avoidance Work: Tribunal Rule 5 and Rule 18 Overview
Section no longer required
Best practice papers for Mass Market Avoidance Work: Tribunal Rule 18 the legal tests
Section no longer required
Section no longer required
Section no longer required
Best practice papers for Mass Market Avoidance Work: Tribunal Rule 18- Potential Problems
Section no longer required
Section no longer required
Best practice papers for Mass Market Avoidance Work: Tribunal Rule 5
Section no longer required
Best practice papers for Mass Market Avoidance Work: Rule 5 or Rule 18 - Making the application
Section no longer required
Best practice papers for Mass Market Avoidance Work: Example of Rule 18 Lead Case Application
Section no longer required
Best practice papers for Mass Market Avoidance Work: Example of Rule 18 Lead Case Directions
Section no longer required
Best practice papers for Mass Market Avoidance Work: Rule 5 and Rule 18 Frequently Asked Questions
Section no longer required
Best practice papers for Mass Market Avoidance Work: Information Powers Overview
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Use of Information Powers - Information Notices
Section no longer required
Section no longer required
Use of Information Powers - Information Notices: First Party Notice Appeal Rights
Section no longer required
Section no longer required
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Method
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communications
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communications- Planning
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communications- Resource Impact
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communications - Internal Communications
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Overview
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Planning
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Spotlights
Section no longer required
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Communication- External Communication Overview
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication - Overview
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication - Preparation
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Mail Merge
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Wording
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Responses
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Responses Preliminary
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Responses & Phone
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & People
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & Equipment
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & HMRC Systems
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & Incorrect Contact
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Letter
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- E Mail
Section no longer required
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Penalties
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Proofing and Testing
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Ramsay
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Sales of Occupation Income
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Serial Tax Avoidance Legislation
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Sham
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Targeted Anti-Avoidance Rules (TAAR)
Section no longer required
Best Practice Papers for Mass Market Avoidance Work: Unallowable purpose
Section no longer required
AHP - Avoidance Handling Process: update index
Section no longer required
Overview: Overview of contents
Section no longer required
Overview: dealing with avoidance risks - who should read this guidance
Guidance updated
Overview: what we mean by avoidance
Guidance updated
Guidance updated
Guidance updated
Governance of avoidance work: Process for dealing with new avoidance risks
Guidance updated
Governance of avoidance work: role of Anti-Avoidance Board (AAB)
Guidance updated
E-mail address updated
Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS)
Guidance updated
Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS) - client lists
Guidance updated
The Gateway process: handling strategies and Gateways
Guidance updated
The gateway process: Gateway 1
Guidance updated
The gateway process: Gateway 1A
Guidance updated
The Gateway Process: Developing Settlement Strategies
Acronym updated
The gateway process: Gateway 2
Guidance updated
The Gateway Process: Gateway 2 Settlement Strategy
Section no longer required
The gateway process: Gateway 2A
Guidance updated
The Gateway Process: Closure of Risks
Guidance updated
The Gateway Process: Suspected avoidance risks which later prove not to be avoidance
Guidance updated
The Gateway Process: Intranet Scheme Pages
Guidance updated
Section no longer required
Appendices: Appendix A - Example folder structure and protocol for complex CAF
Section no longer required
Appendices: Appendix B - Project database template
Section no longer required
Appendices: Appendix E - Lessons learned register
Section no longer required
Appendices: Appendix F - Role of the caseworker (and caseworker related information)
Section no longer required
Appendices: Appendix G - Issues Management Document screen prints
Section no longer required
Appendices: Appendix I - Announcements Outside the Budget Cycle
Section no longer required
Section no longer required
Reporting and Issues Management Document: Introduction: Issue Management document
Section no longer required
Reporting and Issues Management Document: Gateway 1 - Completion of IMD
Section no longer required
Reporting and Issues Management Document: Gateway 1A - Completion of IMD
Section no longer required
Reporting and Issues Management Document: Gateway 2 - completion of IMD
Section no longer required
Reporting and Issues Management Document: Gateway 2A - completion of IMD
Section no longer required
Reporting and Issues Management Document: Reporting - Completion of IMD
Section no longer required
Reporting and Issues Management Document: 12 Monthly Review by P&PO
Section no longer required
Project management administration: contents
Section no longer required
Project management administration: introduction
Section no longer required
Project management administration: the Product and Process Owners (P&PO)
Section no longer required
Section no longer required
Project management administration: Technical Lead (TL)
Section no longer required
Project management administration: Enquiry Project Manager (EPM)
Section no longer required
Project management administration: Case team
Section no longer required
Project management administration: TL reporting on progress and deadlines
Section no longer required
Section no longer required
Authorised Officers in Counter-Avoidance
Section no longer required
Section no longer required
Section no longer required
Enquiry Process: Challenge Timeline
Section no longer required
Enquiry Process: Counter-Avoidance Technical Team (CATT)
Section no longer required
Enquiry Process: The Counter-Avoidance Behaviour Change (C-ABC) Team
Section no longer required
Enquiry Process: Extra-Statutory Concessions and avoidance
Section no longer required
Enquiry Process: General Anti-Abuse Rule (GAAR)
Guidance to be moved to SharePoint
Section no longer required
Enquiry Process: Protecting duties
Section no longer required
Section no longer required
Enquiry Process: Deceased cases
Section no longer required
Enquiry Process: Litigation and Settlement Strategy (LSS)
Section no longer required
Enquiry Process: initial and subsequent case selection
Section no longer required
Enquiry Process: Representative Sample Agreements (RSAs)
Section no longer required
Enquiry Process: information gathering - consistency
Section no longer required
Section no longer required
Enquiry Process; Large Business
Section no longer required
Section no longer required
Enquiry Process: Large Business Data Analytics (LBDA)
Section no longer required
Customer Strategy & Tax Design (CS&TD)
Section no longer required
Enquiry Process: Submissions to Solicitor’s Office
Section no longer required
Enquiry Process: talking to Customers and their advisers
Section no longer required
Team no longer exists
Counter-Avoidance Promoters team
Team no longer exists
Promoters of Tax Avoidance Schemes (POTAS) Legislation – An Overview
Section no longer required
How to contact the Promoters team
Team no longer exists
Page refers to a team that no longer exists
Page refers to a team that no longer exists
Page refers to a team that no longer exists
Page refers to a team that no longer exists
Section refers to team that no longer exists
Authorised Officers in Counter-Avoidance
List of names deleted and replaced with link to same information on Counter Avoidance intranet site.
2021
Governance of avoidance work: Process for dealing with new avoidance risks
Updated to reflect new process following move of risking work from Counter Avoidance to RIS
The Gateway process: handling strategies and Gateways
E-mail addresses updated.
The gateway process: Gateway 1
E-mail addresses updated
The Gateway Process: Developing Settlement Strategies
Updated to expand Acronyms, some links updated.
Guidance in this area is owned by TALA.
Enquiry Process: Large Business Data Analytics (LBDA)
Text and contact details updated.
2020
The Gateway process: handling strategies and Gateways
Updated to reflect a change in the AAB governance process.
The gateway process: Gateway 1
Updated to reflect a change in the AAB governance process.
The gateway process: Gateway 1A
Updated to reflect a change in the AAB governance process.
Governance of avoidance work: role of Anti-Avoidance Board (AAB)
Updated to reflect change in the governance process
Updated to reflect change in governance process.
Governance of avoidance work: Process for dealing with new avoidance risks
Updated to reflect change in governance process.
2018
Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS)
Updated to include reference to VADR and DASVOIT.
The gateway process: Gateway 1A
Updated to include mention of de minimis limits triggering a GW1A referral to AAB.
Enquiry Process: Exchange of Information (EOI) with tax authorities in other countries
Link removed.
Reporting and Issues Management Document: 12 Monthly Review by P&PO
Process revised
Clarification.
Process no longer in use
Best Practice Papers for Mass Market Avoidance Work: Practical Considerations for new agreements
Process no longer in use
Best Practice Papers for Mass Market Avoidance Work: Communications- Overview
out of date
Page out of date.
Section updated to include information on VADR, DASVOIT and Halifax principle
Use of Infromation Powers - Types of Information Notice
Contents incorporated into AHP8540.
Best Practice Papers for Mass Market Avoidance Work: Penalties
Updated to include clarification on reasonable care for inaccuracies relating to failed avoidance arrangements
Counter-Avoidance Promoters team
Section heading amended and text updated for clarity.
Finding avoidance: Newly identified avoidance risks and referral of risks
E-mail address updated
Sections added
Best Practice Papers for Mass Market Avoidance Work: Use of Information Powers - Information Notices
Information Notices section updated
S684(7A)(b) ITEPA 2003 'PAYE Regulations' and Contractor Loans Schemes
New page added
Repayment Policy section added; previously in C-A Toolkit.
S684(7A)(b) ITEPA 2003 'PAYE Regulations' and Contractor Loans Schemes
Section added for CATFLAP; previously part of C-A Toolkit.
Section added for Settlement Opportunities - moved from C-A Toolkit.
The Gateway Process: Developing Settlement Strategies
Links updated.
Governance of avoidance work: Process for dealing with new avoidance risks
Clarification.
The gateway process: Gateway 1
Clarification.
Governance of avoidance work: role of Anti-Avoidance Board (AAB)
Governance board names updated.
The Gateway process: handling strategies and Gateways
Flowchart added.
Governance of avoidance work: Process for dealing with new avoidance risks
Grammar improved.
Governance of avoidance work: role of Anti-Avoidance Board (AAB)
Governance Board titles updated.
Streamlined arrangements for case settlement governance added.
Finding avoidance: Newly identified avoidance risks and referral of risks
Updated to include de minimis limits for GW1A referrals to AAB.
New section added.
Section on Follower Notices moved from C-A Toolkit
New section added - 'Extra-Statutory Concessions' (moved from the C-A Toolkit)
S684(7A)(b) ITEPA 2003 'PAYE Regulations' and Contractor Loans Schemes
New Sections added (moved from the C-A toolkit)
Section added - Banking Code
2017
Page title changed to reflect content.
Enquiry Process: talking to Customers and their advisers
Process clarified
Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS) - client lists
Clarification
The gateway process: Gateway 1
Clarification.
Project management administration: TL reporting on progress and deadlines
Clarification
Review date updated
Title amended to reflect process
The Gateway Process: Developing Settlement Strategies
Heading amended to reflect process
The gateway process: Gateway 2
Process clarified
The Gateway Process: Gateway 2 Settlement Strategy
Clarification
Enquiry Process: opening enquiries in Local Compliance
Local COmpliance no longer exists and in any event the process for dealing with follower cases has altered.
Enquiry Process: information gathering - consistency
Added reference to the Promoter Channel
Reporting and Issues Management Document: Introduction: Issue Management document
Changes reflect new processes
Reporting and Issues Management Document: Gateway 1 - Completion of IMD
Reflect current processes
Reporting and Issues Management Document: Gateway 1A - Completion of IMD
Reflect changes in processes
Reporting and Issues Management Document: Reporting - Completion of IMD
Changes to reflect new IMD and process
Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Method
Reflect the C-A team structure and their work
Best Practice Papers for Mass Market Avoidance Work: Representative Sample Agreements
Process no longer used
Best Practice Papers for Mass Market Avoidance Work: Representative Sample Agreements - Overview
Process no longer used
Best Practice Papers for Mass Market Avoidance Work: What is an RSA?
Process no longer used
Process no longer in use
Best Practice Papers for Mass Market Avoidance Work: Practical Considerations for new agreements
Process no longer in use
Best Practice Papers for Mass Market Avoidance Work: Communications - Internal Communications
addition
Best practice papers for Mass Market Avoidance Work: Use of Information Powers
Doesn't give any information
Accelerated Payments: Overview
Entry updated to reflect the channel's operational work now that the ‘main’ APN programme has now finished, and that the processes for issuing APNs have changed slightly.
Accelerated payments: Team structure and organisation
updated to refelct new team structures.
Accelerated payments: Operational process
Section updated as processes for issuing APNs have changed slightly.
Section updated to reflect that Serial Avoiders Channel may work aspects of enquiries, where apporpriate.
Appendices: Appendix C - Project database headings
Page merged with AHP9200.
Enquiry Process: General Anti-Abuse Rule (GAAR)
Text expanded to provide more information on how the GAAR works and when to use it. Contact details included.
Counter-Avoidance Promoters team
Information updated and expanded and contact details added
How to contact the Promoters team
Text and contact details updated.
Promoters of Tax Avoidance Schemes (POTAS) Legislation – An Overview
Section updated.
2016
Enquiry Process: Litigation and Settlement Strategy (LSS)
Old htm link to Resolution Strategy & Policy (RS&P) replaced with link to Resolving Tax Disputes: HMRC's Litigation and Settlement Strategy
Guidance for APNs when completing numerical data boxes following a settlement of issue / project
IMD Guidance for completing IMD numerical data boxes following a settlement of issue / project.
Scenario A - Settlement where no APN issued.
Scenario B - Settlement where APN payment received.
Scenario C - Decision final in HMRC favour.