UncategorizedForm: Tax avoidance schemes: notification by scheme user where no promoter, or promoted by lawyer who can’t make full notification (AAG3) Tell HMRC if you’re a user of a scheme that has no promoter or is promoted by a lawyer who can’t make a full notification. Guidance: Agent Update: issue 146 Form: Tax avoidance schemes: disclosure by scheme user where offshore promoter doesn’t notify (AAG2)