HMRC has published guidance on anti-avoidance information notices (AAINs), which are formal requests for information used to investigate potential tax avoidance schemes. The document outlines how AAINs function as a compliance tool, explains the different categories and terminology businesses may encounter, and clarifies the obligations for recipients. This guidance is intended to help traders and their advisors understand the information-gathering process when HMRC suspects involvement in tax avoidance arrangements.
Source: HMRC (GOV.UK) – Read the original