TTOG1230 - The guidance: consultation with technical specialists and other parts of the department: Counter Avoidance Directorate

The HMRC operational approach for enquiries into tax avoidance schemes is handled by Counter Avoidance (CA).

CA are responsible for the identification and challenge of avoidance schemes. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Counter Avoidance SharePoint. 

You should notify CA if you discover an undisclosed avoidance scheme in the course of your investigation.

The original SCIG guidance relating to SI procedure for working avoidance scheme cases is now an historical record at TTOG10045(This content has been withheld because of exemptions in the Freedom of Information Act 2000)