Guidance

Compliance checks: protective GAAR notices – CC/FS36a

This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).

• From: HM Revenue & Customs
• Published: 28 August 2020
• Last updated: 31 May 2022 — See all updates

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Compliance checks: protective GAAR notices – CC/FS36a

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The purpose of this factsheet is to explain about protective GAAR notices. It tells you what you should do, explains about adjustments and sets out your appeal rights.

Published 28 August 2020
Last updated 31 May 2022 + show all updates

1. 31 May 2022

   We have updated the factsheet and added the section 'if you need help'.

2. 28 August 2020

   Added translation