Collection
Tax avoidance schemes currently in the spotlight
Information about tax avoidance schemes that HMRC believes are being used to avoid paying tax due.
This guidance includes some of the schemes that HMRC has:
- identified as having the features of tax avoidance
- started investigating
If you use an avoidance scheme, HMRC will:
- open an enquiry into your tax affairs
- seek full payment of any tax due, plus interest
- charge penalties where appropriate
Together with HMRC’s guidance on what tax avoidance is, these spotlights aim to warn you against using tax avoidance schemes.
The National Archives website has details of archived spotlight articles.
Spotlight 60 onwards
Spotlights 50 to 59
Spotlights 40 to 49
Spotlights 31 to 39
Updates to this page
Published 14 January 2014
Last updated 17 December 2020
show all updates
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Spotlight 57 has been added to the collection.
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First published.