AHP4570 - The Gateway Process: Suspected avoidance risks which later prove not to be avoidance

Given that all suspected avoidance must be sent to AAB Secretariat for potential inclusion into AHP governance, it is possible that a risk which appears to be avoidance at the outset later proves, after consideration by the policy owner and stakeholder teams, to be a non-avoidance risk.

Where this happens before the risk enters the Gateway 1 process, it will simply be routed to the appropriate HMRC team for further consideration from their perspective, and there will be no further action required from an avoidance governance perspective. Where it becomes apparent after a handling strategy is agreed at Gateway 1 that the issue is something other than avoidance, the mechanism to remove it from the governance process is by way of a Gateway 2 submission to AAB.

In exceptional circumstances where a Gateway 2 submission has already been agreed by AAB then a Gateway 2A submission should be made.