Guidance: Disclosure of tax avoidance schemes: guidance

HMRC has new powers to give reference numbers to avoidance schemes. They can contact anyone it suspects of promoting or supplying the scheme to tell them the number. If you’re contacted, you must follow the reporting rules for avoidance schemes.

Guidance updated to cover the new inheritance tax hallmark.

Guidance updated with how to determine an apprenticeship levy scheme and what to do when you receive a scheme reference number for an apprenticeship levy scheme.

Guidance updated with changes in the way promoters and employers provide information online to HMRC.

Guidance on hallmarked schemes updated.

Disclosure of tax avoidance schemes guidance has been updated.

Dates in disclosure of tax avoidance schemes: guidance pdf amended.

First published.