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Updates: Avoidance Handling Process

2024

4 March 2024 published amendments

Settlement Opportunities

Archive page

Enquiry Process: Contents

Section to be archived

2023

29 September 2023 published amendments

Overview: Contents

Entry deleted

The gateway process: contents

Entry deleted

Entry deleted

Avoidance Handling Process

Removed legacy change notes updates archive

28 September 2023 published amendments

Mailbox link removed

27 September 2023 published amendments

4 July 2023 published amendments

21 March 2023 published amendments

S684(7A)(b) ITEPA 2003 'PAYE Regulations' and contractor loans schemes: Overview and Background

Guidance moved elsewhere

Section 684(7A)(b) ITEPA 2003 'PAYE regulations' and contractor loans schemes: Why would we use s684(7A)(b) in contractor loans cases?

Guidance moved elsewhere

Section 684(7A)(b) ITEPA 2003 'PAYE regulations' and contractor loans schemes: The circumstances where we will consider using s684(7A)(b) in contractor loans cases

Guidance moved elsewhere

S684(7A)(b) ITEPA 2003 'PAYE regulations' and contractor loans schemes: Insufficient information about the scheme

Guidance moved elsewhere

S684(7A)(b) ITEPA 2003 'PAYE regulations' and contractor loans schemes: Where approval has been given for s684(7A)(b) to be exercised

Guidance moved elsewhere

S684(7A)(b) ITEPA 2003 'PAYE regulations' and contractor loans schemes: S684(7A)(b) and Regulation 80

Guidance moved elsewhere

S684(7A)(b) ITEPA 2003 ‘PAYE regulations’ and CL schemes: How use of s684(7A)(b) will work where there is a closed enquiry or an assessment has been issued to protect the tax due from use of a contractor loans scheme and the decision is under appeal

Guidance moved elsewhere

S684(7A)(b) ITEPA 2003 'PAYE regulations' and contractor loans schemes: Finalising the tax

Guidance moved elsewhere

S684(7A)(b) ITEPA 2003 and contractor loans schemes: Illustrative examples of possible scenarios where HMRC may consider using s684(7A)(b)

Guidance moved elsewhere

S684(7A)(b) ITEPA 2003 'PAYE Regulations' and Contractor Loans Schemes

Guidance moved elsewhere

2022

1 December 2022 published amendments

25 August 2022 published amendments

Enquiry Process: Rule Breakers Evasion & Fraud

Team no longer exists

Enquiry Process: Rule Breakers Evasion & Fraud

Team no longer exists

Enquiry Process: Rule Breakers - Evasion

Team no longer exists

Enquiry Process: Rule Breakers - Fraud

Team no longer exists

Enquiry Process: Campaign and Project naming and Caseflow/CRMM

Section no longer required

Enquiry Process: Exchange of Information (EOI) with tax authorities in other countries

Section no longer required

Accelerated payments

Guidance to be moved to SharePoint

Accelerated Payments: Overview

Guidance to be moved to SharePoint

Accelerated payments: Team structure and organisation

Guidance to be moved to SharePoint

Accelerated payments: Operational process

Guidance to be moved to SharePoint

Accelerated payments: Communications guidance

Guidance to be moved to SharePoint

Follower Notices

Guidance to be moved to SharePoint

Enquiry Process: Interaction with DM

Section no longer required

Alternative Dispute Resolution (ADR)

Section no longer required

Complaints Handling

Section no longer required

Settlement Opportunities

Section no longer required

Best practice papers for mass market avoidance work: liaison with Solicitor's Office

Guidance to be moved to SharePoint

Best Practice Papers for Mass Market Avoidance Work: When should Solicitor's Office be consulted?

Section no longer required

Best practice papers for Mass Market Avoidance Work: Gateway 1 - Decision made for Operational Response

Section no longer required

Best practice papers for Mass Market Avoidance Work: Gateway 2 - Decision made to Litigate

Section no longer required

Best practice papers for Mass Market Avoidance Work: Liaison with Appeals and Review Teams in SOLS

Section no longer required

Best practice papers for Mass Market Avoidance Work: Overview

Section no longer required

Best practice papers for Mass Market Avoidance Work: Preparing to make Appealable Decisions

Section no longer required

Best practice papers for Mass Market Avoidance Work: Liaison with the Tribunal's Service

Section no longer required

Best practice papers for Mass Market Avoidance Work: Overview

Section no longer required

Best practice papers for Mass Market Avoidance Work: Litigation

Section no longer required

Compliance and Avoidance Tax Framework Litigation Awareness Panel (CATFLAP)

Section no longer required

Best practice papers for Mass Market Avoidance Work: Standard Naming Convention

Section no longer required

Best practice papers for Mass Market Avoidance Work: Advance notice of Appealable Decisions - large volumes of work

Section no longer required

Best practice papers for Mass Market Avoidance Work: Agreeing a Timetable with Tribunal’s Service once appeals have been notified to Tribunal

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 5 and Rule 18

Section no longer required

Best practice papers for Mass Market Avoidance Work: Introduction

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 5 and Rule 18 Overview

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 18 the legal tests

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 18 - Practicalities when considering Rule 18

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 18 - Practicalities with Tribunal administration

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 18- Potential Problems

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 18 - Application to distinguish the lead case decision

Section no longer required

Best practice papers for Mass Market Avoidance Work: Tribunal Rule 5

Section no longer required

Best practice papers for Mass Market Avoidance Work: Rule 5 or Rule 18 - Making the application

Section no longer required

Best practice papers for Mass Market Avoidance Work: Example of Rule 18 Lead Case Application

Section no longer required

Best practice papers for Mass Market Avoidance Work: Example of Rule 18 Lead Case Directions

Section no longer required

Best practice papers for Mass Market Avoidance Work: Rule 5 and Rule 18 Frequently Asked Questions

Section no longer required

Best practice papers for Mass Market Avoidance Work: Information Powers Overview

Section no longer required

Best practice papers for Mass Market Avoidance Work: Communication Plans for HMRC's Information Powers

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Use of Information Powers - Information Notices

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Use of Information Powers - Types of Information Notice

Section no longer required

Use of Information Powers - Information Notices: First Party Notice Appeal Rights

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Use of Information Powers - First Party Notices & when to seek Tribunal approved notices

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: First Party Notices - Unapproved v Tribunal approved

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: First Party Notices- Action required for Tribunal Approval

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Method

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Use of Information Powers - Penalties for Non Compliance

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- Planning

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- Resource Impact

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications - Internal Communications

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Overview

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Planning

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Opportunities

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Spotlights

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity Publishing Successes

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- External Publicity & Trade Bodies and Professional Associations

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communication- External Communication Overview

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Communications- External Communication Opportunities

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication - Overview

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication - Preparation

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Mail Merge

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Wording

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Responses

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Responses Preliminary

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Responses & Phone

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & People

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & Training and Support

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & Equipment

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & HMRC Systems

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Phone & Incorrect Contact

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Letter

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- E Mail

Section no longer required

Lupton

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Penalties

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Proofing and Testing

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Ramsay

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Sales of Occupation Income

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Serial Tax Avoidance Legislation

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Sham

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Targeted Anti-Avoidance Rules (TAAR)

Section no longer required

Best Practice Papers for Mass Market Avoidance Work: Unallowable purpose

Section no longer required

AHP - Avoidance Handling Process: update index

Section no longer required

Overview: Overview of contents

Section no longer required

Overview: dealing with avoidance risks - who should read this guidance

Guidance updated

Overview: what we mean by avoidance

Guidance updated

Indirect Tax Avoidance

Guidance updated

Governance of avoidance work

Guidance updated

Governance of avoidance work: Process for dealing with new avoidance risks

Guidance updated

Governance of avoidance work: role of Anti-Avoidance Board (AAB)

Guidance updated

Finding avoidance: Overview

Guidance updated

E-mail address updated

Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS)

Guidance updated

Finding avoidance: Disclosure of Tax Avoidance Schemes (DOTAS) - client lists

Guidance updated

The Gateway process: handling strategies and Gateways

Guidance updated

The gateway process: Gateway 1

Guidance updated

The gateway process: Gateway 1A

Guidance updated

The Gateway Process: Developing Settlement Strategies

Guidance updated

Acronym updated

The gateway process: Gateway 2

Guidance updated

The Gateway Process: Gateway 2 Settlement Strategy

Section no longer required

The gateway process: Gateway 2A

Guidance updated

The Gateway Process: Closure of Risks

Guidance updated

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

Guidance updated

The Gateway Process: Intranet Scheme Pages

Guidance updated

24 August 2022 published amendments

Appendices: contents

Section no longer required

Appendices: Appendix A - Example folder structure and protocol for complex CAF

Section no longer required

Appendices: Appendix B - Project database template

Section no longer required

Appendices: Appendix E - Lessons learned register

Section no longer required

Appendices: Appendix F - Role of the caseworker (and caseworker related information)

Section no longer required

Appendices: Appendix G - Issues Management Document screen prints

Section no longer required

Appendices: Appendix I - Announcements Outside the Budget Cycle

Section no longer required

Reporting of Avoidance Cases

Section no longer required

Reporting and Issues Management Document: Introduction: Issue Management document

Section no longer required

Reporting and Issues Management Document: Gateway 1 - Completion of IMD

Section no longer required

Reporting and Issues Management Document: Gateway 1A - Completion of IMD

Section no longer required

Reporting and Issues Management Document: Gateway 2 - completion of IMD

Section no longer required

Reporting and Issues Management Document: Gateway 2A - completion of IMD

Section no longer required

Reporting and Issues Management Document: Reporting - Completion of IMD

Section no longer required

Reporting and Issues Management Document: 12 Monthly Review by P&PO

Section no longer required

Project management administration: contents

Section no longer required

Project management administration: introduction

Section no longer required

Project management administration: the Product and Process Owners (P&PO)

Section no longer required

Project management administration: operational response: appointment of Technical Lead (TL) / Enquiry Project Manager (EPM)

Section no longer required

Project management administration: Technical Lead (TL)

Section no longer required

Project management administration: Enquiry Project Manager (EPM)

Section no longer required

Project management administration: Case team

Section no longer required

Project management administration: TL reporting on progress and deadlines

Section no longer required

Project Management Administration: Counter-Avoidance Work Flow Manager (WFM) and Other Directorates’ Single Point of Contact (SPOCs)

Section no longer required

Authorised Officers in Counter-Avoidance

Section no longer required

Enquiry Process: Contents

Section no longer required

Enquiry Process: introduction

Section no longer required

Enquiry Process: Challenge Timeline

Section no longer required

Enquiry Process: Counter-Avoidance Technical Team (CATT)

Section no longer required

Enquiry Process: The Counter-Avoidance Behaviour Change (C-ABC) Team

Section no longer required

Enquiry Process: Extra-Statutory Concessions and avoidance

Section no longer required

Enquiry Process: General Anti-Abuse Rule (GAAR)

Guidance to be moved to SharePoint

Banking Code

Section no longer required

Enquiry Process: Protecting duties

Section no longer required

Repayment Policy

Section no longer required

Enquiry Process: Deceased cases

Section no longer required

Enquiry Process: Litigation and Settlement Strategy (LSS)

Section no longer required

Enquiry Process: initial and subsequent case selection

Section no longer required

Enquiry Process: Representative Sample Agreements (RSAs)

Section no longer required

Enquiry Process: information gathering - consistency

Section no longer required

Enquiry Process: profiling

Section no longer required

Enquiry Process; Large Business

Section no longer required

Enquiry Process: Risking

Section no longer required

Enquiry Process: Large Business Data Analytics (LBDA)

Section no longer required

Customer Strategy & Tax Design (CS&TD)

Section no longer required

Enquiry Process: Submissions to Solicitor’s Office

Section no longer required

Enquiry Process: talking to Customers and their advisers

Section no longer required

Enquiry Process: Promoters

Team no longer exists

Counter-Avoidance Promoters team

Team no longer exists

Promoters of Tax Avoidance Schemes (POTAS) Legislation – An Overview

Section no longer required

How to contact the Promoters team

Team no longer exists

12 July 2022 published amendments

Serial Avoiders Channel

Page refers to a team that no longer exists

Serial Avoiders Channel

Page refers to a team that no longer exists

Serial Avoiders Channel

Page refers to a team that no longer exists

Serial Avoiders Channel

Page refers to a team that no longer exists

Enquiry Process: Contents

Section refers to team that no longer exists

13 June 2022 published amendments

Authorised Officers in Counter-Avoidance

List of names deleted and replaced with link to same information on Counter Avoidance intranet site.

2021

21 October 2021 published amendments

Governance of avoidance work: Process for dealing with new avoidance risks

Updated to reflect new process following move of risking work from Counter Avoidance to RIS

The Gateway process: handling strategies and Gateways

E-mail addresses updated.

The gateway process: Gateway 1

E-mail addresses updated

13 May 2021 published amendments

The Gateway Process: Developing Settlement Strategies

Updated to expand Acronyms, some links updated.

27 January 2021 published amendments

Enquiry Process: Large Business Data Analytics (LBDA)

Text and contact details updated.

2020

23 September 2020 published amendments

The Gateway process: handling strategies and Gateways

Updated to reflect a change in the AAB governance process.

The gateway process: Gateway 1

Updated to reflect a change in the AAB governance process.

The gateway process: Gateway 1A

Updated to reflect a change in the AAB governance process.

15 September 2020 published amendments

Governance of avoidance work: role of Anti-Avoidance Board (AAB)

Updated to reflect change in the governance process

14 September 2020 published amendments

Governance of avoidance work

Updated to reflect change in governance process.

Governance of avoidance work: Process for dealing with new avoidance risks

Updated to reflect change in governance process.

2018

19 December 2018 published amendments

28 June 2018 published amendments

Counter-Avoidance Promoters team

Section heading amended and text updated for clarity.

20 June 2018 published amendments

15 June 2018 published amendments

Enquiry Process: Contents

Sections added

14 June 2018 published amendments

29 March 2018 published amendments

Enquiry Process: Contents

Repayment Policy section added; previously in C-A Toolkit.

S684(7A)(b) ITEPA 2003 'PAYE Regulations' and Contractor Loans Schemes

Section added for CATFLAP; previously part of C-A Toolkit.

22 March 2018 published amendments

Enquiry Process: Contents

Section added for Settlement Opportunities - moved from C-A Toolkit.

The Gateway Process: Developing Settlement Strategies

Links updated.

19 March 2018 published amendments

14 March 2018 published amendments

13 March 2018 published amendments

Governance of avoidance work: role of Anti-Avoidance Board (AAB)

Governance Board titles updated.
Streamlined arrangements for case settlement governance added.

Finding avoidance: Newly identified avoidance risks and referral of risks

Updated to include de minimis limits for GW1A referrals to AAB.

12 March 2018 published amendments

Enquiry Process: Contents

New section added.

8 March 2018 published amendments

Enquiry Process: Contents

Section on Follower Notices moved from C-A Toolkit

15 February 2018 published amendments

Enquiry Process: Contents

New section added - 'Extra-Statutory Concessions' (moved from the C-A Toolkit)

S684(7A)(b) ITEPA 2003 'PAYE Regulations' and Contractor Loans Schemes

New section added - 'Litigation'. This was previously part of the C-A Toolkit.

New section added - 'Lupton', noved from the C-A Toolkit.

New Sections added (moved from the C-A toolkit)

8 February 2018 published amendments

Enquiry Process: Contents

Section added - Banking Code

2017

12 December 2017 published amendments

6 December 2017 published amendments

22 November 2017 published amendments

Enquiry Process: talking to Customers and their advisers

clarification of process

Process clarified

20 November 2017 published amendments

17 November 2017 published amendments

Enquiry Process: opening enquiries in Local Compliance

Local COmpliance no longer exists and in any event the process for dealing with follower cases has altered.

Enquiry Process: information gathering - consistency

Added reference to the Promoter Channel

Reporting and Issues Management Document: Introduction: Issue Management document

Changes reflect new processes

Reporting and Issues Management Document: Gateway 1 - Completion of IMD

Reflect current processes

Reporting and Issues Management Document: Gateway 1A - Completion of IMD

Reflect changes in processes

Reporting and Issues Management Document: Reporting - Completion of IMD

Changes to reflect new IMD and process

Best Practice Papers for Mass Market Avoidance Work: Mass Communication- Method

Reflect the C-A team structure and their work

Best Practice Papers for Mass Market Avoidance Work: Representative Sample Agreements

Process no longer used

Best Practice Papers for Mass Market Avoidance Work: Representative Sample Agreements - Overview

Process no longer used

Best Practice Papers for Mass Market Avoidance Work: What is an RSA?

Process no longer used

Best Practice Papers for Mass Market Avoidance Work: Representative Sample Agreements - Advantages and Disadvantages

Process no longer in use

Best Practice Papers for Mass Market Avoidance Work: Practical Considerations for new agreements

Process no longer in use

Best Practice Papers for Mass Market Avoidance Work: Communications - Internal Communications

addition

Best practice papers for Mass Market Avoidance Work: Use of Information Powers

Doesn't give any information

16 November 2017 published amendments

Accelerated Payments: Overview

Entry updated to reflect the channel's operational work now that the ‘main’ APN programme has now finished, and that the processes for issuing APNs have changed slightly.

Accelerated payments: Team structure and organisation

updated to refelct new team structures.

Accelerated payments: Operational process

Section updated as processes for issuing APNs have changed slightly.

Serial Avoiders Channel

Section updated to reflect that Serial Avoiders Channel may work aspects of enquiries, where apporpriate.

Appendices: Appendix C - Project database headings

Page merged with AHP9200.

15 November 2017 published amendments

Enquiry Process: General Anti-Abuse Rule (GAAR)

Text expanded to provide more information on how the GAAR works and when to use it. Contact details included.

Counter-Avoidance Promoters team

Information updated and expanded and contact details added

How to contact the Promoters team

Text and contact details updated.

Promoters of Tax Avoidance Schemes (POTAS) Legislation – An Overview

Section updated.

2016

7 September 2016 published amendments

Enquiry Process: Litigation and Settlement Strategy (LSS)

Old htm link to Resolution Strategy & Policy (RS&P) replaced with link to Resolving Tax Disputes: HMRC's Litigation and Settlement Strategy

5 September 2016 published amendments

Guidance for APNs when completing numerical data boxes following a settlement of issue / project

IMD Guidance for completing IMD numerical data boxes following a settlement of issue / project.
Scenario A - Settlement where no APN issued.
Scenario B - Settlement where APN payment received.
Scenario C - Decision final in HMRC favour.