HMRC have introduced a new form called Form AAG6 for scheme promoters to pass the 8-digit scheme reference number (SRN) to clients. The Form is also to be used where clients are required by s312A FA 2004 to pass the SRN to other parties who might reasonably be expected to obtain a tax advantage from the scheme. Form AAG6 must be used to pass on SRNs from 1 November 2008.

Updated guidance has also been published to encompass changes made in Finance Act 2008 and subsequent regulations which improve the system of identifying users of disclosed tax avoidance schemes. These changes came into effect on 1 November 2008.

Full details of all updates to anti-avoidance procedures are available on HMRC's Anti-Avoidance Group (AAG) webpage at
http://www.hmrc.gov.uk/avoidance/index.htm