Please read these notes before following the link below to form AAG4. We recommend that you keep these notes open as you complete the form.
Details of certain tax and National Insurance contributions avoidance schemes must be notified to HM Revenue & Customs (HMRC), usually by the scheme promoter. The user of the scheme must make the notification where the scheme is devised 'in-house', where the promoter is outside the UK and no promoter notifies, or where the information is to be covered by legal professional privilege.
When a scheme is notified, HMRC may issue an eight-digit Scheme Reference
Number (SRN) to the person making the notification. A promoter to whom
an SRN is issued must provide it to each client who implements the scheme.
If there are other users of the scheme the client must provide the SRN
to them.
If you have received an SRN, whether from HMRC, the scheme promoter, or
a client of the promoter, you are required to declare the use of the scheme
to HMRC annually until you no longer expect a tax advantage from the scheme.
This is done by entering the SRN and certain other information on either
a tax return or this form.
You should use this form only if you have received an eight-digit SRN from HMRC, a scheme promoter, or the client of a scheme promoter, and you expect to obtain an Income Tax, Capital Gains Tax or Corporation Tax advantage and/or a National Insurance contributions advantage, and one or more of the following applies:
If you are using this form because:
1. You are an employer - you should return this form by 19 May following the end of the tax year in which you first entered into a transaction forming part of the notifiable arrangements. You should complete and return a new form AAG4 by each subsequent 19 May until you no longer expect a tax and/or National Insurance contributions advantage. If the advantage relates to Class 1A National Insurance contributions only, then 6 July may be substituted for 19 May.
2. You are making a claim separately from a return - you should return this form with that claim on the date it is submitted to HMRC.
3. You are not required to make a return, or your return will be late or it has already been submitted without the SRN information, or because there are not enough boxes on the return form for all the SRNs you have to report - you should return this form by the date on which an Income Tax or Company Tax Return for the relevant period must be submitted:
Thereafter you should complete and return a new form AAG4 annually, provided one or more of the conditions above applies, until such time as you no longer expect a tax advantage to arise.
Please follow the link below to make an online notification on form AAG4.
