Voluntary disclosure: Contractual Disclosure Facility (Form CDF1)
Use form CDF1 to ask HMRC to consider offering you a Contractual Disclosure Facility arrangement for disclosing tax fraud.
Tax avoidance schemes: Stamp Duty Land Tax scheme reference number (AAG4(SDLT))
Use form AAG4(SDLT) to disclose your Stamp Duty Land Tax (SDLT) tax avoidance scheme reference number to HMRC.
Tax avoidance schemes: notification of scheme reference number by scheme user (AAG4)
Use form AAG4 to notify HMRC of your scheme reference number for various tax schemes.
Tax avoidance schemes: disclosure of ATED scheme reference number (AAG4(ATED))
Use form AAG4(ATED) to let HMRC know your Annual Tax on Enveloped Dwellings (ATED) avoidance scheme reference number.
Tax avoidance schemes: notification by scheme promoter (AAG1)
Tell HMRC if you're a promoter of notifiable arrangements to disclose an avoidance scheme.
Guidance and regulation
- Help and support for money laundering supervision
- Let Property Campaign: your guide to making a disclosure
- HMRC Profit Diversion Compliance Facility
- Disguised remuneration: settling your tax affairs
- Umbrella companies offering to increase your take home pay (Spotlight 45)
News and communications
Policy papers and consultations
- Loan schemes and the loan charge - an overview
- Controlled Foreign Companies and EU Anti-Tax Avoidance Directive
- Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax
- HMRC issue briefing: disguised remuneration charge on loans
- Profit fragmentation