°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Non-statutory Clearance Guidance

ONSCG9830 - Avoidance indicators: disclosed schemes

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.