Forms to disclose tax avoidance schemes

Imported from official source

July 06, 2014 23:00

Notify HMRC about a tax avoidance scheme

Notifiable arrangements and proposals must be disclosed using forms AAG1, AAG2 or AAG3.

If Apprenticeship Levy is the only relevant tax, to make a disclosure you’ll need to:

include in the summary of proposal or arrangements that the disclosure is for Apprenticeship Levy

fill in the rest of the form as if you’re making a disclosure for Income Tax

select the appropriate hallmark for Apprenticeship Levy — find information about hallmarks in section 9 of Disclosure of tax avoidance schemes guidance

To make a disclosure by post, use the relevant forms:

DOTAS
HM Revenue and Customs
BX9 2BU
United Kingdom

Provision of scheme reference numbers (SRNs) to client

Promoters must use form AAG6 Notification of Scheme Reference Number to provide an SRN to a client.

Employers must use form AAG7 to provide an SRN for an arrangement to an employee where a tax advantage is expected to arise relating to their employment as a result of their use of that arrangement.

Notifying SRNs for Income Tax, Capital Gains Tax, Corporation Tax, Apprenticeship Levy and National Insurance contributions schemes

In most cases the SRN for the arrangement or proposal should be entered in the box provided on the relevant return. However, there may be circumstances where a person is required to disclose an SRN but there is no return. In these circumstances the SRN for the arrangement or proposal should be disclosed on form AAG4 Disclosure of avoidance scheme.

the person does not have to make a tax return for the relevant period

the scheme is expected to affect employment liabilities or is for Apprenticeship Levy

the return will not be submitted by the date the SRN should be notified to HMRC

the return has already been submitted and did not include the SRN

there are not enough spaces on the return for all the SRNs which must be reported — only the excess numbers should be entered on form AAG4

a loss relief claim is being made outside a return — form AAG4 should accompany the claim

This is an extract. The publication continues at the source.

Contains public sector information licensed under the Open Government Licence v3.0. Licence

Read the original at the source: https://www.gov.uk/guidance/forms-to-disclose-tax-avoidance-schemes

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