Use form AAG2 if you use a notifiable arrangement but the offshore promoter has not told HMRC about the avoidance scheme.
Send the postal form
https://www.tax.service.gov.uk/print-and-post/form/BusinessTax_iForms/1.0/AAG2/aag2.xdp
About this form
Forms for disclosure of an avoidance scheme for completion by users of notifiable arrangements when an offshore promoter does not notify.
You can fill in the form on-screen, print it off and post it to HMRC.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start using the postal form
You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.
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