In order to identify those employers who need to make a return of any tax avoidance scheme they have used, an additional question will be included in part 3 of form P35 from 2006/07. Until the P35 is amended for 2006/07, form AIU4 Notification of scheme reference number by scheme user will be used by employers. A copy of form AIU4 can also be obtained form the Employer's Orderline.

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...back to 3 December 2004


Sources:
www.inlandrevenue.gov.uk/aiu/index.htm
www.inlandrevenue.gov.uk/aiu/aiu4.pdf