Guidance

Tax avoidance: general anti-abuse rule guidance - latest version

Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.

Documents

GAAR guidance with effect from 16 July 2021: Parts A, B and C

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance with effect from 11 September 2020: Part D

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance with effect from 16 July 2021: Part E

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

To help you to recognise abusive tax arrangements, use this guidance with the GAAR Advisory Panel opinions.

Parts A to D of the guidance have been approved by the independent GAAR Advisory Panel. The panel also provides guidance to HMRC and users of tax arrangements for dealing with cases referred to the GAAR Advisory Panel.

You can read this guidance and find out more about the GAAR Advisory Panel.

HMRC will continue to tackle tax avoidance using existing anti-avoidance methods as well as the GAAR.

The GAAR applies to arrangements entered into on or after 17 July 2013 for:

  • Income Tax (including PAYE)
  • Corporation Tax (including amounts chargeable or treated as Corporation Tax)
  • Capital Gains Tax
  • Petroleum Revenue Tax
  • Diverted Profits Tax
  • Apprenticeship Levy
  • Inheritance Tax
  • Stamp Duty Land Tax
  • Annual Tax on Enveloped Dwellings

It also applies to National Insurance contributions for arrangements entered into on or after 13 March 2014.

Earlier versions of the GAAR guidance

For arrangements before the latest guidance was published you can view earlier versions.

You may need to refer to it along with this latest guidance – part E is relevant to all tax arrangements.

GAAR legislation

You can find the GAAR legislation in:

If you have any feedback about the GAAR, email: gaar.enquiries@hmrc.gov.uk.

Published 22 January 2014
Last updated 16 July 2021 + show all updates
  1. 16 July 2021 GAAR guidance for Parts A, B and C and Part E have been added. Part D dated 11 September 2020 is unchanged.

  2. The attachments have been updated to the latest versions.

  3. 28 March 2018 GAAR guidance has been added. Part D dated 31 March 2017 hasn't changed.

  4. 31 March 2017 version added as the latest version of the GAAR guidance.

  5. The email address study.gaar@hmrc.gsi.gov.uk has been replaced with gaar.enquiries@hmrc.gsi.gov.uk.

  6. Updated GAAR guidance is effective for transactions entered into on or after 30 January 2015. The changes clarify the guidance - there is no change in the law or HMRC's interpretation of it.

  7. First published.