Policy paper
Anti‑avoidance information notices
Find out about anti-avoidance information notices (AAINs), including their purpose, how they work and the terms used in them.
This guidance is about anti-avoidance information notices (AAINs). It explains:
- how HMRC will apply the AAIN legislation
- the purpose of the notices
- what it means if you or your client get a notice
- the terms that are used in the notices