Serial Tax Avoidance

Following discussions with HMRC, we have provided the attached guidance for members in connection with letters that they may have received recently from HMRC about the serial tax avoidance legislation in Finance Act 2016 Schedule 18. 

Clients under investigation by HMRC because they have used a tax avoidance scheme may need to take action before 6 April 2017 in order that they are not affected by the serial tax avoidance legislation. Copies of the letters which have been sent out by HMRC are also attached.  If you have any questions about this please contact us at atttechnical [at]

Members should use the telephone number 03000 510350 to contact HMRC. This number has been set up specifically to deal with queries in relation to the serial tax avoidance legislation.  

Technical Team


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