Anti-Avoidance Group
Welcome to HM Revenue & Customs' Anti-Avoidance Group (AAG) pages
Tax avoidance remains a substantial threat to the Exchequer and the AAG has been established to co-ordinate HM Revenue & Customs (HMRC) anti-avoidance activity in a systematic manner.
News
Spotlight on selected avoidance schemes (August
2009)
HMRC has published the latest edition of 'Spotlights' which details selected
avoidance schemes that are thought to be ineffective to discourage potential
users. HMRC will challenge these schemes when encountered. HMRC will also
challenge other avoidance activity that has not been the subject of 'Spotlights'.
Extension to the Disclosure of Tax Avoidance
Schemes to require the Disclosure of Certain Pension Scheme Arrangements (August
2009)
The Government has announced its intention to restrict, to the basic rate
of income tax, tax relief on pensions savings with effect from 6 April 2011,
for people with a taxable income of £150,000 or more.
The Financial Secretary to the Treasury (FST) has
announced action to prevent the tax-motivated purchase of capital allowances
by companies
The FST has announced that the Government proposes legislation in the 2010
Finance Bill, taking effect from 21 July 2009, to prevent tax avoidance through
the transfer of an entitlement to benefit from capital allowances on plant
or machinery.
Spotlight on selected avoidance schemes (April 2009)
HMRC has published the first edition of 'Spotlights' which details selected
avoidance schemes that are thought to be ineffective to discourage potential
users. HMRC will challenge these schemes when encountered. HMRC will also
challenge other avoidance activity that has not been the subject of 'Spotlights'.
Anti-avoidance measure regarding interest
relief.
The FST has announced legislation to stop individuals exploiting provisions
allowing relief for interest payments for the purposes of tax avoidance.
Identifying users of Disclosed Tax Avoidance Schemes (March 2009)
Following the publication of draft regulations in January (see news item below) the Tax Avoidance (Information) (Amendment) Regulations SI 2009/611 were made and laid before the House of Commons on 11 March and will come into effect on 1 April 2009.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) (No 2) Regulations SI 2009/612 were made and laid before both Houses on 11 March and will also come into effect on 1 April 2009.
We received some constructive comments on the draft regulations and as a result some drafting changes were made. We would like to thank those who contributed for their helpful comments.
Updated Guidance is published alongside the revised regulations. A consolidated version of the guidance will be published in due course.
Identifying users of Disclosed Tax Avoidance Schemes (January 2009)
In November 2008 HM Revenue & Customs (HMRC) published a consultation document 'The Tax Avoidance Disclosure Regime: Improving the Scheme Reference Number (SRN) System'. As a consequence of that consultation, Finance Act 2008 introduced changes to the system of identifying users of disclosed avoidance schemes. Further discussions were held in relation to that consultation and PBR 2008 announced that further changes would be made, by regulation, to simplify and improve the SRN system. These draft regulations (PDF 47K) are now available for comment. The main changes concern the time when a scheme user is required to report a SRN. Other changes extend and clarify the circumstances in which a user is to report a SRN on form AAG4. You can send your comments by email to Philippa Staples or by post to:
Philippa Staples
HM Revenue & Customs
Room 3/45
100 Parliament Street
London
SW1A 2BQ
Tel: 020 7147 2444
Comments must be received by 20 February 2009 in order allow time for regulations to come into force on 1 April 2009.
Disclosure of Tax Avoidance Schemes (November)
As part of the package of improvements to the system for identifying users of disclosed avoidance schemes brought in by FA2008, HMRC has introduced Form AAG6. The form is for scheme promoters to pass the 8-digit scheme reference number (SRN) to clients. It is also to be used where clients are required by s312A FA 2004 to pass the SRN to other parties who might reasonably be expected to obtain a tax advantage from the scheme. Form AAG6 must be used to pass on SRNs from 1 November 2008.
Identifying Users of Disclosed Tax Avoidance Schemes (October 2008)
Updated guidance as been published to encompass changes made in Finance Act 2008 and subsequent regulations which improve the system of identifying users of disclosed tax avoidance schemes. These changes come into effect on 1 November 2008.
Identifying Users of Disclosed Tax Avoidance Schemes (August 2008)
Finance Act 2008 received Royal Assent on 21 July 2008. Section 116 and Schedule 38 amends Part 7 of Finance Act 2004 to improve the system of identifying users of disclosed tax avoidance schemes.
This measure closes gaps that inhibited the transmission of the Scheme Reference Number (SRN) from the promoter back to HMRC by:
- clarifying the time when a promoter is required to pass an SRN onto his client
- introducing new obligations for co-promoters and intermediaries
The Proposal Stage Impact Assessment (PDF 93K) outlines what these changes mean.
An Appointed Day (Appointed Day) Order 2008, SI 2008/1935 was made on 22 July 2008 to bring these amendments into force on 1 November 2008.
The Tax Avoidance (Information) (Amendment) Regulations SI 2008/1947 implementing this measure were made and laid before the House of Commons on 22 July and will also come into effect on 1 November 2008. These regulations prescribe information and time limits and exempt employment schemes from duties under new section 312A.
The NICs regulations are also being updated to apply information powers introduced in Finance Act 2007 and the 2008 changes. These will be made and laid before both Houses in October and come into force on 1 November 2008.
Updated guidance to encompass these changes will be published over the coming weeks.
