Compliance checks: General anti-abuse rule and notices of binding — CC/FS37
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Last updated 26 August 2022 + show all updates
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Information about provisional counteraction notices has been removed due to changes in legislation. A new section about what to do if you need help has been added.
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This factsheet has been updated with a new section called 'If you are not happy with our service'.
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The CC/FS37 factsheet has been updated following amendments to the GAAR legislation.
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Factsheet updated following amendments to the GAAR legislation.
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The 'Penalties under the GAAR' section of the factsheet has been updated.
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First published.