Information about the Serial Tax Avoidance Regime
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Official website: gov.uk00
Requirements
During the warning period, you must send information to HMRC for each reporting period that is specified in the warning notice. Your warning notice will also tell you the exact information you need to send. This could be information about: your use of any tax avoidance schemes late or missed tax returns any tax returns that included avoidance arrangements you were using You must send this information to us within 30 days of the end of the reporting period it covers.
Official source
Information about the Serial Tax Avoidance Regime
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