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: 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: disclosure of Inheritance Tax scheme reference number (AAG4(IHT))
Use the form AAG4(IHT) to let HMRC know your scheme reference number for Inheritance Tax schemes.
Tax avoidance schemes: disclosure of avoidance scheme continuation sheet (AAG5)
Use form AAG5 if you need more room to report a tax avoidance scheme to HM Revenue and Customs (HMRC).
Tax avoidance schemes: report of promoter reference number (AAG4(PRN))
Report the promoter reference number (PRN) to HM Revenue and Customs (HMRC).
Guidance and regulation
- Contractor tax: loan schemes can cost you more (Spotlight 33)
- Disguised remuneration: schemes affected by the loan charge (Spotlight 44)
News and communications
Policy and engagement
- HMRC issue briefing: disguised remuneration charge on loans
- Profit fragmentation
- Hybrid and other mismatches Anti-Tax Avoidance Directive
- Changes to the Corporation Tax exit charges
- Draft legislation: tackling disguised remuneration - avoidance schemes