Read this factsheet if you’ve personally used a tax avoidance scheme, or if a tax avoidance scheme has been used by a person linked to you.
You may get a STAR warning notice from HMRC if you, or a person linked to you, used a tax avoidance scheme that was later defeated.
A person linked to you can be a:
- partnership that you’re a member of
- company within your group of companies
- person who is an associate of yours
Source: HMRC