Taxpayers who have participated in Stamp Duty Land Tax avoidance schemes must use form AAG4(SDLT) to notify HMRC of the scheme reference number they were assigned. This disclosure requirement applies to anyone who has been provided with such a reference number in connection with an SDLT avoidance arrangement. The form ensures HMRC maintains accurate records of schemes being used to reduce or avoid SDLT liability.
Source: HMRC (GOV.UK) – Read the original