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Official guidance
Non-statutory Clearance Guidance

ONSCG9800 · Avoidance indicators

  • ONSCG9810 · Indirect tax overview
  • ONSCG9820 · Direct tax and NIC overview
  • ONSCG9830 · Disclosed schemes
  1. Avoidance indicators: contents
  2. Avoidance indicators: disclosed schemes

ONSCG9830 | Avoidance indicators: disclosed schemes

From HM Revenue & Customs · Non-statutory Clearance Guidance

In certain circumstances, scheme promoters are required to notify HMRC of schemes that they sell. HMRC allocate a scheme reference.

Counter Avoidance has scheme pages on their internet site that gives more details about both disclosable and non-disclosable schemes.

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