From 31 March 2016 employers must use new form AAG8 to provide information to HMRC about employees where a tax advantage is expected to arise in connection with their employment as a result of notified arrangements. Employers must now use form AAG7 to provide scheme reference numbers to employees. Promoters must use new form AAG6 to notify clients of scheme reference numbers for all schemes. See www.bit.ly/1S9yoA6.
