*indicates required information
This form is for use by a scheme promoter notifying under 1 or both of: Section 308, Finance Act 2004 Regulation 8 of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012/1868) Guidance on making a disclosure is available in the Anti-Avoidance Group area: http://www.hmrc.gov.uk/aiu/index.htm
This form is for use by a scheme promoter notifying under 1 or both of:
Guidance on making a disclosure is available in the Anti-Avoidance Group area: http://www.hmrc.gov.uk/aiu/index.htm
If there is more than 1 promoter, please add their full name and address in the field below.
Please tick the box below for Stamp Duty Land Tax (SDLT) avoidance - acquisition of chargeable interest (SI 2005 Number 1868).
Please tick 1 box below to indicate which type of property is the subject of the SDLT arrangement (optional).
Please select the hallmark or hallmarks which the disclosure is being made under from the list below. Please note that if you are making the disclosure under one of the two IHT hallmarks you must select which one. If the obligation to notify arose on or before 31 March 2018, you’ll need to select ‘Inheritance Tax 2011 (SI 2011/170)’. If the obligation to notify arose on or after 1 April 2018, you’ll need to select ‘Inheritance Tax 2017 (SI 2017/1172)’.
Please tick the box below for the provision under which the disclosure is being made. If more than 1 provision applies, please tick all appropriate boxes. The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012/1868).
Please tick the box below for the provision under which the disclosure is being made. If more than 1 provision applies, please tick all appropriate boxes.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012/1868).
Income Tax, Corporation Tax, Capital Gains Tax - The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (SI 2006/1543).
The Annual Tax on Enveloped Dwellings (ATED) Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2013 (SI 2013/2571).
For Income Tax (IT), Corporation Tax (CT), Capital Gains Tax (CGT) and National Insurance Contributions (NIC) avoidance, please tick the regulation below that applies. Where more than 1 regulation applies, please tick only the main applicable regulation.
Please enter an explanation of each element in the proposal or arrangements from which the expected tax and/or NIC advantage arises.
Please enter the statutory provisions relevant to those elements of the proposal or arrangements from which the expected tax and/or NIC advantage arises.
I declare that the information I have given on this form is correct and complete to the best of my knowledge and belief, (please tick the box below).
After you click the 'Next' button you will see a preview page summarising the information you have provided. If this page is not displayed, please use the scroll bar to locate any missing or incorrect entries highlighted in red.
