Tax avoidance schemes

This section is accessed via the Data input tab within the tax return and is used to list any disclosed tax avoidance schemes that the client has used.

  • Scheme reference number – enter the scheme reference number (SRN) provided by the scheme promoter or HMRC.
  • Tax year in which expected advantage arises – enter the tax year in which the advantage is expected to arise.

If the tax payer was a party to more than 3 schemes, only the first 3 schemes will be listed on the Tax Return. You will need to include the remaining schemes on form AAG4 and attach a copy to the Tax Return. Taxfiler does not currently produce the Form AAG4.