Guidance

Tax avoidance: general anti-abuse rule guidance - earlier versions

Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.

• From: HM Revenue & Customs
• Published: 15 April 2013
• Last updated: 16 July 2021 — See all updates

Documents

GAAR guidance Parts A, B and C: 11 September 2020

PDF, 260 KB, 30 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance Part E: 11 September 2020

PDF, 309 KB, 40 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to parts A, B and C of the 11 September 2020 version

ODT, 7.28 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to part E of the 11 September 2020 version

ODT, 7.44 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance Parts A, B and C: 28 March 2018

PDF, 417 KB, 41 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance Part D: 31 March 2017

PDF, 1.01 MB, 133 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance Part E: 28 March 2018

PDF, 433 KB, 36 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to parts A, B and C of the 28 March 2018 version

PDF, 100 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to part D of the 31 March 2017 version

PDF, 101 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to part E of the 28 March 2018 version

PDF, 103 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance parts A, B and C: 31 March 2017

PDF, 599 KB, 41 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance part E: 31 March 2017

PDF, 493 KB, 36 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to parts A, B and C of the 31 March 2017 version

PDF, 225 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to part E of the 31 March 2017 version

PDF, 239 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance parts A, B and C: 30 January 2015

PDF, 406 KB, 34 pages

GAAR guidance part D: 30 January 2015

PDF, 843 KB, 132 pages

GAAR guidance part E: 30 January 2015

PDF, 423 KB, 25 pages

Amendments to parts A, B and C of the 30 January 2015 version

PDF, 249 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to part D of the 30 January 2015 version

PDF, 327 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Amendments to part E of the 30 January 2015 version

PDF, 246 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

GAAR guidance parts A, B and C: 15 April 2013

PDF, 160 KB, 35 pages

GAAR guidance part D: 15 April 2013

PDF, 435 KB, 136 pages

GAAR guidance part E: 15 April 2013

PDF, 160 KB, 24 pages

Amendments to parts A, B and C of the 15 April 2013 version

PDF, 194 KB, 4 pages

Amendments to part D of the 15 April 2013 version

PDF, 216 KB, 9 pages

Amendments to part E of the 15 April 2013 version

PDF, 191 KB, 2 pages

Details

You can use these earlier versions along with the latest version of the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.

Part E of the latest guidance is relevant to all tax arrangements.

The amendment notes show you what’s changed in each version of the GAAR guidance.

If you have any feedback about the GAAR, email: [email protected]

Published 15 April 2013
Last updated 16 July 2021 + show all updates

1. 16 July 2021

   Earlier versions of the GAAR guidance documents updated. The latest version of the GAAR is now 16 July 2021.

2. 11 September 2020

   Earlier versions of the GAAR guidance documents updated. The latest version of the GAAR is now 11 September 2020.

3. 28 March 2018

   Earlier versions of the GAAR guidance updated to include parts A to C and part E dated 31 March 2017. Latest version is now 28 March 2018. Part D hasn’t changed.

4. 31 March 2017

   Earlier versions of the GAAR guidance documents updated to include 30 January 2015. The latest version of the GAAR is now 31 March 2017.

5. 15 April 2013

   First published.