Collection

Tax avoidance: General Anti-Abuse Rule

Use the General Anti-Abuse Rule (GAAR) guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.

GAAR guidance

Use the GAAR guidance to help you recognise abusive tax arrangements.

GAAR Advisory Panel opinions

Use these opinions and the GAAR guidance to help you recognise abusive tax arrangements. We will only publish an opinion here if we can anonymise it to protect taxpayer confidentiality.

Read more about the GAAR Advisory Panel.

GAAR factsheets

HMRC will send you a factsheet when you’ve used tax arrangements that the GAAR may apply to.

Updates to this page

Published 3 August 2017
Last updated 15 May 2024 + show all updates
  1. In the General Anti-Abuse Rule (GAAR) Advisory Panel Opinions section, we have made it clear that we will only publish opinions if they can be anonymised.

  2. The latest GAAR Panel opinion of 16 December 2020 has been added.

  3. The latest GAAR Panel opinion of 7 August 2019 has been added.

  4. The latest GAAR Panel opinion of 25 January 2019 has been added.

  5. GAAR factsheets have been added to the collection.

  6. First published.