HMRC have made an on-line notification service available
Tax avoidance schemes: notification by scheme user where no promoter, or promoted by lawyer who can't make full notification (AAG3)
To tell HM Revenue and Customs (HMRC) of a tax avoidance scheme where there’s no promoter, or it’s promoted by lawyer unable to make full notification.
Details can be found here
Employers can either:
use the online form service (sign in to, or set up a Government Gateway account) email the form (no sign in) fill in the form on-screen, print it off and post it to HMRCTax avoidance schemes: disclosure by scheme user where offshore promoter doesn't notify (AAG2)
Procedure and forms to be used where there is a notifiable scheme in use but the offshore promoter hasn't told HM Revenue and Customs (HMRC) about the avoidance scheme.
Details can be found here
Forms for disclosure of an avoidance scheme for completion by users of notifiable arrangements when an offshore promoter doesn’t notify.
Employers can either:
use the online form service (sign in to, or set up a Government Gateway account) email the form (no sign in) fill in the form on-screen, print it off and post it to HMRC