United KingdomGOV.UK
HMRC removes email submission for AAG3 scheme notifications
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
By Taxxa AI OyPublished 20 August 2026
HMRC has removed the option to submit form AAG3 by email.GOV Scheme users with no promoter, or whose scheme is promoted by a lawyer unable to make a full notification, are now directed to complete the form on screen, print it and post it to HMRC.
GOV The form-specific instructions record the removal of email submission on 20 August 2026.
The change affects the submission route for notifying HMRC about those schemes. AAG3 is the scheme-user notification for the two circumstances above. HMRC identifies AAG1 as the form for a promoter’s notification and AAG2 for a user whose offshore promoter has not notified HMRC. Advisers should establish which disclosure form applies before preparing a submission.
The postal AAG3 must be completed in full before it can be printed. A partly completed form cannot be saved, so users should assemble all the information they need before starting. HMRC’s instructions also say that anyone using an older browser should update it or use a different browser. The live AAG3 service link is labelled “Send the postal form”.
Where more space is needed to describe a scheme, HMRC provides form AAG5 as a continuation sheet for AAG1, AAG2 or AAG3. The general disclosure-forms guidance gives the postal destination as DOTAS, HM Revenue and Customs, BX9 2BU, United Kingdom.
There is a mismatch between HMRC’s instructions: its general Forms to disclose tax avoidance schemes guidance still lists AAG3 among forms for electronic disclosureGOV, while the newer AAG3-specific instructions expressly remove email submission
GOV. Users preparing an AAG3 notification should follow the form-specific print-and-post route rather than assume the electronic listing remains an available submission option.
Email remains mentioned on the AAG3 instructions for requesting the form in Welsh. That invitation is for obtaining a Welsh-language form; it does not restore the removed option to submit the completed notification by email.
The relevant procedural guidance is HMRC’s AAG3 notification instructions, Forms to disclose tax avoidance schemes and AAG5 continuation-sheet instructions.
Gather the complete scheme information, fill in AAG3 on screen and print and post it to HMRC, adding AAG5 if more space is needed.