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Superseded guidance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)