Tax avoidance — withdrawn scheme reference numbers
Updated 3 December 2024
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Overview
This page provides details of scheme reference numbers (SRNs) and the date from which the:
- duty on the promoter, supplier of services (supplier), combination of, or both where applicable, under sections 312 and 312ZA FA 2004 will no longer apply
- duty on clients of the promoter or supplier under section 312A FA 2004 to notify the SRN to clients and parties respectively, no longer applies
- appropriate notice or notices under either sections 312(6), 312ZA(4) or 312A(4) FA 2004 have been provided to the promoter, the supplier of services and their client
Notices under S312(6) FA 2004 — promoters
Promoters who have received a notice from HMRC under section 312(6) for a specific SRN (Duty of promoter to notify client of number — section 311(2)) no longer have a duty to notify the SRN to their clients to whom they have provided services in connection with the arrangements or proposed arrangements.
HMRC has not given any notices under section 312(6) since 14 April 2015.
Notices under S312ZA(4) FA 2004 — promoters and other providers of services
Persons who have received a notice from HMRC under section 312ZA(4) for a specific SRN no longer have a duty to notify the SRN to their clients to whom they’ve provided services in connection with the arrangements or proposed arrangements.
HMRC has not given any notices under section 312ZA(4) FA 2004 since 14 April 2015.
Notices under section 312A(4) FA 2004 — clients
Clients who have been notified of an SRN by a promoter or supplier and have also received a notice from HMRC under section 312A(4) for a specific SRN will no longer have a duty to notify the SRN to other parties to the arrangements.
HMRC has not given any notices under section 312A(4) FA 2004 since 14 April 2015.