Guidance
Compliance checks: Serial Tax Avoidance Regime 바카라 사이트 CC/FS38a
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
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Read this factsheet if you바카라 사이트ve 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 you바카라 사이트re a member of
- company within your group of companies
- person who is an associate of yours
Factsheets are for guidance only and reflect HMRC바카라 사이트s position at the time of writing.
Updates to this page
Published 29 March 2018
Last updated 6 September 2018
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Serial Tax Avoidance Regime - general information document has been updated.
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First published.