Guidance

Compliance checks: General anti-abuse rule and notices of binding — CC/FS37

Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.

• From: HM Revenue & Customs
• Published: 13 July 2018
• Last updated: 26 August 2022
  Show all updates

  1. 26 August 2022

     Information about provisional counteraction notices has been removed due to changes in legislation. A new section about what to do if you need help has been added.

  2. 27 May 2022

     This factsheet has been updated with a new section called 'If you are not happy with our service'.

  3. 15 June 2021

     The CC/FS37 factsheet has been updated following amendments to the GAAR legislation.

  4. 31 July 2020

     Factsheet updated following amendments to the GAAR legislation.

  5. 17 March 2020

     The 'Penalties under the GAAR' section of the factsheet has been updated.

  6. 13 July 2018

     First published.

Documents

General anti-abuse rule and notices of binding (CC/FS37)

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