Disclosure of tax avoidance schemes: guidance
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
Documents
Details
If you promote or use an arrangement designed to give a tax or National Insurance advantage, you may need to tell HMRC by making a tax avoidance scheme disclosure.
Updates to this page
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Sections 3.2, 3.3, 3.6, 3.8, 4.3.2, 5.4.2, 5.4.8, 5.5.5, 5.5.7, 5.9.7 and 10.2.1 have been updated to reflect the outcomes from recently decided tribunal cases. Section 14.2 has been updated to make the promoter and supplier obligation clearer.
Update history
2026-05-29 13:38
Section 21A has been added about penalties.
2025-05-14 12:52
Sections 3.2, 3.3, 3.6, 3.8, 4.3.2, 5.4.2, 5.4.8, 5.5.5, 5.5.7, 5.9.7 and 10.2.1 have been updated to reflect the outcomes from recently decided tribunal cases. Section 14.2 has been updated to make the promoter and supplier obligation clearer.
2022-06-16 08:58
Section 2.3.3 has been updated to explain what is covered in sections 132A and 132A(3) of the Social Security Administration Act 1992. Sections 12.1 and 22.1 have been updated to explain what happens if schemes have a main benefit of obtaining a contribution advantage, but do not have a main benefit of an obtaining tax advantage.