Disclosure of tax avoidance schemes

Guidance

• Disclosure of Tax Avoidance Schemes, Income Tax, Corporation Tax, Capital Gains Tax, National Insurance Contributions, Stamp Duty Land Tax and Inheritance Tax - published October 2012 and effective 1 November 2012 (PDF 427K)
• 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Superseded guidance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, National Insurance Contributions, Stamp Duty Land Tax and Inheritance Tax – February 2012 (PDF 413K)
• Disclosure of Tax Avoidance Schemes, Income Tax, Corporation Tax, Capital Gains Tax, National Insurance Contributions, Stamp Duty Land Tax and Inheritance Tax – consolidated guidance effective from 6 April 2011 (PDF 329K)
• Disclosure of Tax Avoidance Schemes, Income Tax, Corporation Tax and Capital Gains Tax, National Insurance contributions and Stamp Duty Land Tax - updated and consolidated and effective from 1 April 2010 (PDF 292K)
• 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 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)