AHP2100 - Governance of avoidance work

The Avoidance Handling Process ensures that governance is in place for all avoidance risks. Under the process each risk has a project control document, is included on HMRC’s Avoidance Risk Register and has a handling strategy agreed by the Anti-Avoidance Board (AAB).

All avoidance risks must be brought into the Avoidance Handling Process. It is therefore essential that anything that could represent an avoidance risk is notified up your Directorate’s usual chain of referral and on to AAB Secretariat. If it later transpires not to be avoidance it can be taken out of the process.