Guidance

General anti-abuse rule and pooling notices – CC/FS35

This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).

From:
HM Revenue & Customs
Published
22 March 2018
Last updated
29 September 2022 — See all updates

Documents

General anti-abuse rule and pooling notices — CC/FS35

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 22 March 2018
Last updated 29 September 2022 + show all updates

  1. Information about provisional counteraction notices has been removed due to changes in legislation.

  2. An ODT file document has been replaced with a HTML version. The content has not changed.

  3. Factsheet updated to include information on if you need help and if you are not happy with our service.

  4. Factsheet updated following amendments to the general anti-abuse rule (GAAR) legislation.

  5. A new version of the CC/FS35 has been added

  6. Added translation

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