Collection

Serial Tax Avoidance Regime

Use this guidance to find out how the Serial Tax Avoidance Regime (STAR) could affect you if you use a tax avoidance scheme.

• From: HM Revenue & Customs
• Published: 12 January 2018

Guidance

Use this guidance to find out about STAR and what to do if you are affected.

• Information about the Serial Tax Avoidance Regime
  • 12 January 2018
  • Guidance

Technical guidance

Use this guidance to find out more information about how legislation affects serial tax avoiders.

• Find out about serial tax avoidance and the sanctions that can apply
  • 12 January 2018
  • Guidance
• Why someone may receive a warning notice for serial tax avoidance
  • 12 January 2018
  • Guidance
• Penalties and other sanctions for serial tax avoidance
  • 12 January 2018
  • Guidance
• How the serial tax avoidance regime applies to persons linked to avoiders
  • 12 January 2018
  • Guidance

Factsheets

HMRC will send you a factsheet when you have used tax arrangements that STAR may apply to.

• Compliance checks: Serial Tax Avoidance Regime — CC/FS38a
  • 6 September 2018
  • Guidance

Published 12 January 2018