HM Revenue & Customs

Disclosure of avoidance scheme - form AAG4 (SDLT)

*indicates required information

Notification of scheme reference number by a user of notifiable arrangements - Stamp Duty Land Tax (SDLT)

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 SDLT

If the arrangements have been entered into by a partnership, HMRC will accept a single joint notification. The notification must be signed by the representative partner on behalf of all the liable partners. This means that each partner does not have to make their own notification.

There's more information about what to do if you receive a scheme reference number in chapter 15 of our guidance.

When to send us this form

You must send us this form within 30 days of the later of the following 2 dates. The date:

  • of the first land transaction which forms part of the arrangements
  • you receive the scheme reference number

Details of user of the arrangements

 Help for Your unique taxpayer reference if any:
 Help for Unique Transaction Reference Number (UTRN):
 Help for Scheme Reference Number:

Address of property acquired

 Help for Title number of property, if any:

Transaction details

 Help for Transaction date:
dd/mm/yyyy
 Help for Market value of property:

Declaration

I declare that the information I have given on this form is correct and complete to the best of my knowledge and belief.

 Help for Capacity in which completed:

After you click the 'Next' button you will see a preview page summarising the information you have provided. If this page is not displayed please use the scroll bar to locate any missing or incorrect entries highlighted in red.