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:

To make a disclosure by post use the relevant form(s):

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:

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