Tax Avoidance 01 - Tax avoidance scheme

The scheme reference number or promoter reference number

If you've used a scheme or arrangement to obtain tax advantage that you're required to report, you should enter the scheme reference number and the tax year in which you expect to gain the tax advantage in this section, even if you've entered the reference number on a previous tax return. In most cases you'll have received the scheme reference number from the scheme promoter on form AAG6, but in some cases you may have received the number direct from HMRC.

You should not use this section if you're an employer and the notifiable arrangements concerned are arrangements connected with employment of employees. A scheme reference number for notified arrangements connected with the employment of employees should be reported separately using form AAG8 Tax avoidance schemes: disclosure of details about employees in relation to avoidance schemes.

Tax advantage here means:

• relief or increased relief from, or repayment or increased repayment of, Income Tax or Capital Gains Tax, or the avoidance or reduction of a charge to that tax or an assessment to that tax or the avoidance of a possible assessment to that tax
• the deferral of any payment of tax or the advancement of any repayment of tax
• the avoidance of any obligation to deduct or account for any tax
• for National Insurance contributions purposes, the definition potentially applies to all classes of National Insurance

If you used more than 3 schemes, you should report details of the additional schemes on form AAG4 Disclosure of avoidance scheme.

If you do not report a scheme or arrangement to obtain a tax advantage that you're required to report you'll be liable to a penalty.

Further information on the rules for disclosure of tax avoidance schemes and arrangements.

The tax year in which the expected advantage arises

Enter the year that the expected tax or National Insurance contributions advantage first arises.

This may be:

• the year to 5 April 2021, put 6 April 2020 to 5 April 2021
• a future year, for example 2021 to 2022
• an earlier year, for example 2019 to 2020

If this is the first time you have reported the SRN and you included it in a previous tax return, you must carry on reporting until there is no tax advantage.