This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: tax avoidance referrals and further advice

There are various indicators of direct tax avoidance and details provided by the Anti-Avoidance Group (AAG), see NSCG9800. This details many of the features which in the past have been tell-tale signs of tax avoidance, but such a list can never be exhaustive.

Caseworkers should remember that if avoidance is suspected the clearance should be referred to AAG with an explanation.

No application should be rejected on the grounds of suspected avoidance without reference to AAG.