Guidance: Tax avoidance: general anti-abuse rule guidance – latest version

Parts A to D of the guidance have been approved by the independent GAAR Advisory Panel. The Panel also provides guidance to HMRC and users of tax arrangements for dealing with cases referred to the GAAR Advisory Panel.

You can read this guidance and find out more about the GAAR Advisory Panel.

HMRC will continue to tackle tax avoidance using existing anti-avoidance methods as well as the GAAR.

The GAAR applies to arrangements entered into on or after 17 July 2013 for:

• Income Tax (including PAYE)
• Corporation Tax (including amounts chargeable or treated as Corporation Tax)
• Capital Gains Tax
• Petroleum Revenue Tax
• Diverted Profits Tax
• Apprenticeship Levy
• Inheritance Tax
• Stamp Duty Land Tax
• Annual Tax on Enveloped Dwellings

It also applies to National Insurance contributions for arrangements entered into on or after 13 March 2014.

Earlier versions of the GAAR guidance

For arrangements before the latest guidance was published you can view earlier versions.

You might need to refer to it along with this latest guidance – part E is relevant to all tax arrangements.

GAAR legislation

You can find the GAAR legislation in:

• part 5 of the Finance Act 2013
• schedules 43 to 43C of the Finance Act 2013
• section 10 of the National Insurance Contributions Act 2014

If you have any feedback about the GAAR, email: gaar.enquiries@hmrc.gsi.gov.uk.