You must disclose a tax arrangement if:
- it enables you to obtain a tax advantage
- the tax advantage is one of the main benefits
- it falls within any description (hallmarks) determined by HMRC
Enter details of disclosed schemes that you are associated with on the Disclosure of tax avoidance schemes tab. In Scheme reference number, enter the 8-digit scheme reference number for the disclosed scheme, which you obtain from the promoter of the scheme. Specify the year that you obtained the benefit in Tax year in which benefit arises.