Guidance
Compliance checks: Serial Tax Avoidance Regime — CC/FS38a
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
Documents
Details
Read this factsheet if you’ve personally used a tax avoidance scheme, or if a tax avoidance scheme has been used by a person linked to you.
You may get a STAR warning notice from HMRC if you, or a person linked to you, used a tax avoidance scheme that was later defeated.
A person linked to you can be a:
- partnership that you’re a member of
- company within your group of companies
- person who is an associate of yours
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 29 March 2018Last updated 6 September 2018 + show all updates
-
Serial Tax Avoidance Regime - general information document has been updated.
-
First published.