Disclosure of tax avoidance schemes
Forms for IT, CGT, CT, NICs and SDLT tax schemes
Notifiable arrangements and proposals must be disclosed in a prescribed form and manner. There are 3 different forms available for use in different circumstances.
To make an on-line disclosure over the internet, click on the relevant link:
- For completion by promoters of notifiable arrangements (Form AAG1)
- For completion by users of notifiable arrangements when an offshore promoter does not notify (Form AAG2)
- For completion by users of notifiable arrangements when there is no promoter of the arrangements, or the arrangements are promoted by lawyer unable to make full notification (Form AAG3)
To make a disclosure by post use the relevant form(s):
- For completion by promoters of notifiable arrangements (Form AAG1) (PDF 38K)
- For completion by users of notifiable arrangements when an offshore promoter does not notify (Form AAG2) (PDF 40K)
- For completion by users of notifiable arrangements when there is no promoter of the arrangements, or the arrangements are promoted by lawyer unable to make full notification (Form AAG3) (PDF 40K)
- Continuation sheet (Form AAG5) (PDF 13K)
WORD versions of the above forms are available.
Paper copies of the forms can be obtained from the Order Line on 08459 000404
The completed form(s) should be sent to AAG.
For disclosures in relation to schemes liable to be made in accordance with rules that existed prior to 1st August 2006, use the following form(s) as appropriate:
- For completion by promoters of notifiable arrangements (Form AIU1) (PDF 30K)
- For completion by users of notifiable arrangements when an offshore promoter does not notify (Form AIU2) (PDF 30K)
- For completion by users of notifiable arrangements when there is no promoter of the arrangements, or the arrangements are promoted by lawyer unable to make full notification (Form AIU3) (PDF 30K)
- Continuation sheet (Form AIU5) (PDF 10K)
Notifying scheme reference numbers
In most cases the reference number of the arrangement or proposal should be entered in the box provided on the relevant return. However there may be circumstances where a person is required to disclose a reference number for a notified arrangement or proposal but is unable to enter that number on a return. This situation will occur when:
- they are not otherwise required to make a return, or
- the new version of the return containing the relevant boxes is not yet available.
In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4.
To make an on-line notification over the Internet, use the link below:
To make a notification by post, use the form below, which should be sent to the AAG
A WORD version of the above form are available.
Paper copies of the form can be obtained from the Order Line on 08459 000404
