Notifiable arrangements and proposals must be disclosed in a prescribed form and manner. There are three different forms available for use in different circumstances.
To make an online disclosure over the Internet, click on the relevant link:
To make a disclosure by post use the relevant form(s):
Word versions of the above forms are available by telephoning 020 7438 6733.
Paper copies of the forms can be obtained from the Order Line on Tel 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 1 August 2006, use the following form(s) as appropriate:
From 1 November 2008 promoters must use the following form to provide a scheme reference number to a client.
For provision of scheme reference number to client (Form AAG6) (Word 134K)
For provision of Stamp Duty Land Tax scheme reference number to client (Form AAG6 (SDLT) (PDF 53K))
From the 6 April 2011 promoters must use the following form to provide a client with an Inheritance Tax scheme reference number
For provision of Inheritance Tax scheme reference number to client (Form AAG6 (IHT) (PDF 33K)
This form can also be used if a client needs to pass on the scheme reference number to a user of the scheme.
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. In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4 Disclosure of Avoidance Scheme.
This situation will occur when:
To make an online notification of Scheme Reference Number by a scheme user, please follow the link below:
To make a notification by post, use the form below, which should be sent to the AAG
Paper copies of the form can be obtained from the Orderline on Tel 08459 000 404.
All Stamp Duty Land Tax scheme reference numbers are notified to HMRC using form AAG 4(SDLT). Prior to 1 April 2010, scheme reference numbers were not used for Stamp Duty Land Tax as users of schemes were not required to notify HMRC.
To make an online notification of Scheme Reference Number by a scheme user, please follow the link below:
To make a notification by post, use the form below, which should be sent to the AAG.
Paper copies of the form can be obtained from the Orderline on Tel 08459 000 404.
All Inheritance Tax scheme reference numbers are notified to HMRC using either the Inheritance Tax account (form IHT100) or on form AAG 4 (IHT). To decide which form should be used please read Chapter 17 of the Disclosure Guidance.
To make an online notification of Scheme Reference Number by a scheme user using form AAG 4, please follow the link below:
To make a notification using form AAG4 by post, which should be sent to the AAG.
Paper copies of the form can be obtained from the Orderline on Tel 08459 000 404.
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If you have any doubt about the authenticity of an email you receive which claims to come from HMRC please do not follow any links within the email, disclose any personal details or respond to it. Forward it to us, see Reporting HMRC related phishing emails.
