Guidance

Compliance checks: Serial Tax Avoidance Regime — CC/FS38a

This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).

• From: HM Revenue & Customs
• Published: 29 March 2018
• Last updated: 6 September 2018
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  1. 6 September 2018

     Serial Tax Avoidance Regime - general information document has been updated.

  2. 29 March 2018

     First published.

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Serial tax avoidance regime — CC/FS38a

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Read this factsheet if you’ve personally used a tax avoidance scheme, or if a tax avoidance scheme has been used by a person linked to you.

You may get a STAR warning notice from HMRC if you, or a person linked to you, used a tax avoidance scheme that was later defeated.

A person linked to you can be a:

• partnership that you’re a member of
• company within your group of companies
• person who is an associate of yours

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.