General Information

Tax schemes and arrangements that have the obtaining of a tax advantage as the main benefit must be disclosed under Self Assessment.

This also applies to schemes and arrangements purchased via an offshore promoter who has made no disclosure, or where the taxpayer has entered into arrangements without a promoter.

The section is to be completed on the return for the tax year covering the earlier of:

1. the year of assessment in which notification of the reference number is received, and
2. the year of assessment in which the tax advantage is expected to arise.

In all cases the details are to be returned for each subsequent year of assessment until the advantage ceases to apply.

Entering the information via this form will complete boxes 19 and 20 of the Additional information pages (SA101).

Add a New Tax Avoidance Scheme for each relevant scheme or programme. Up to three sets of details will be recorded on page Ai 4 of the SA101. Any further scheme details entered will be included in Any other information box 19 on page TR 7 of the Tax Return (SA100).