UK
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Effective 2026-08-20Form: Tax avoidance schemes: disclosure by scheme user where offshore promoter doesn't notify (AAG2)
Use form AAG2 if you use a notifiable arrangement but the offshore promoter has not told HMRC about the avoidance scheme.
Use form AAG2 if you use a notifiable arrangement but the offshore promoter has not told HMRC about the avoidance scheme.
Source
HMRChttps://www.gov.uk/government/publications/tax-avoidance-schemes-disclosure-by-scheme-user-where-offshore-promoter-does-not-notify-aag2
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unitedkingdomhmrc