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You are here: Disclosure of tax and NICs avoidance schemes

Disclosure of tax avoidance schemes

Guidance

  • Disclosure of avoidance schemes:New information powers (Revenue & Customs Brief 57/07)
  • Disclosure of Tax Avoidance Schemes (Income Tax, Corporation Tax, Capital Gains Tax and Stamp Duty Land Tax) The Main Guidance (August 2006) (PDF 466K)
  • Disclosure of Tax Avoidance Schemes (Income Tax, Corporation Tax, Capital Gains Tax and Stamp Duty Land Tax) Guidance (Update 1)
  • Disclosure of National Insurance Contributions Avoidance Schemes (PDF 169K)
  • Disclosure of National Insurance Schemes: a short guide for payroll professionals
  • VAT Disclosure rules

Superseded guidance

  • Disclosure of Direct (IT, CGT, and CT) Tax Avoidance Schemes (July 2005) (PDF 345K)
  • Disclosure of SDLT Schemes (August 2005) (PDF 146K)
In this section
  • About AAG
  • Strategy
  • Guidance on avoidance indicators
  • Disclosure of Tax and NICs schemes and arrangements that you sell, promote, devise or use
  • Avoidance Disclosure Statistics
  • Clearance & Counteraction
  • Partial Exemption
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