Disclosure of tax avoidance schemes

Guidance

• Disclosure of Tax Avoidance Schemes, Income Tax, Corporation Tax and Capital Gains Tax, National Insurance Contributions and Stamp Duty Land Tax (Update August 2009 (effective 1 September 2009)) – Pensions Tax Relief
• Disclosure of Tax and National Insurance Avoidance Schemes (Income Tax, Corporation Tax, Stamp Duty Lane Tax and National Insurance Contributions) (Update 1 - March 2009) – for changes to the Scheme Reference Number (SRN) procedures to come into effect on 1 April 2009 (Non-consolidated)
• Disclosure of tax and National Insurance Avoidance Schemes (Income Tax, Corporation Tax, Stamp Duty Land Tax and National Insurance contributions (November 2008)(PDF 270K)
• Disclosure of National Insurance Schemes: a short guide for payroll professionals
• VAT Disclosure rules

Superseded guidance

• 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)