Disclosure of avoidance scheme - Form AAG4 (IHT)

*indicates required information

Notification of scheme reference number by a user of notifiable arrangements - Inheritance Tax (IHT)

This form is for use by a user of arrangements (scheme) that are notifiable under section 313 of the Finance Act 2004.

When to use this form

You should use this form if all of the following apply:

• you've been given an 8-digit scheme reference number by one of the following:
  • HM Revenue & Customs
  • a scheme promoter
  • any person involved in the supply of the arrangements (a 'supplier')
  • a client of a scheme promoter or supplier
• the scheme reference number is for notifiable arrangements from which you expect to gain a tax advantage for Inheritance Tax
• one or more of the following circumstances apply:
  • you're not required to send us an IHT account
  • you're required to send us an IHT account but the statutory filing date is later than the date by which you must report the scheme reference number
  • you're required to send us an IHT account and either your account will not be submitted by the statutory filing date, or it has already been submitted and you didn't include the scheme reference number
  • you're required to send us an IHT account but you have more scheme reference numbers to declare than there is space for on the account (use this form to declare the additional scheme reference numbers)

There's more information about what to do if you receive a scheme reference number in chapter 16 of our guidance. 

When to send us this form

You must send us this form within 12 months from the end of the month in which you first entered into a transaction forming part of the arrangements. 

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Details of user of the arrangements

Unique reference number:*  

Inheritance Tax Reference:*  

Scheme Reference Number (SRN) 1:*  

Tax year or date when tax advantage is expected for SRN 1:*  

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Declaration

I declare that the information I have given on this form is correct and complete to the best of my knowledge and belief. Please tick the checkbox below to confirm your agreement.

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