Articles

Anti-avoidance information notices

1 October 2026 By SBTF Publishing Ltd 🔒 Subscribers

Sarah Bradford explains what an AAIN is and when it can be used

The legislation governing anti-avoidance information notices (AAINs) is contained in FA 2026, Pt. 6, Ch. 3. It gives HMRC the power to obtain information and documents from persons who they reasonable suspect are connected with the promotion and facilitation of tax avoidance. The powers are in addition to the information gathering powers in FA 2008, Sch. 36.

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