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Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
This factsheet tells you about the penalties HMRC may charge if you have sent us an inaccurate return or other document.
Don’t include personal or financial information like your National Insurance number or credit card details.
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