Guidance on Disclosure of Tax Avoidance Schemes

August 1, 2026 · WOWERI

This article will help you understand if you need to disclose to HMRC the use or promotion of tax avoidance schemes. Check the UK government guidance for more details.

Introduction

This article is based on the guidance on disclosure of tax avoidance schemes published on the UK government website. The purpose of this guidance is to help determine if you need to disclose to HMRC the use or promotion of tax avoidance schemes.

Who Needs to Disclose

According to the guidance, the following individuals need to disclose to HMRC:

• Any person who uses or promotes a tax avoidance scheme
• Any person who provides services to create or promote tax avoidance schemes

How to Disclose

To disclose to HMRC, you need to fill out the disclosure form, which is available on the UK government website. The form must be completed within 30 days of the date you start using or promoting the tax avoidance scheme.

Conclusion

The guidance on disclosure of tax avoidance schemes is an important document that will help you understand the disclosure requirements. Check the guidance and the disclosure form on the UK government website for more information.

Source: gov.uk