HMRC has introduced updates and a new form to its range of anti avoidance group forms.
From 13 January 2016 employers must use form AAG7 to provide a Scheme Reference Number (SRN) to an employee where a tax advantage is expected to arise relating to their employment as a result of notified arrangements.
The new form AAG7 and updated form AAG6 are for use from 13 January 2016.
In addition to including the AAG6 update and new AAG7, a further AAG form – AAG4(PRN) - has been added to the FormEvo range of HMRC AAG forms.
- AAG6 – Notification of Scheme Reference number (Disclosure of Tax Avoidance Schemes)
- AAG7 - Notification of Scheme Reference number – Employer Schemes (Disclosure of Tax Avoidance Schemes)
- AAG4(PRN) - Report of promoter reference number (Disclosure of Tax Avoidance Schemes)