Collection

Tax avoidance: detailed information

Guidance on tax avoidance schemes. Including how to identify avoidance schemes and tell HMRC if you have been involved in or promoted a scheme.

• From: HM Revenue & Customs, HM Treasury and Foreign, Commonwealth & Development Office
• Published: 5 February 2024

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• Introduction to tax avoidance
  • 26 May 2022
  • Guidance
• Ten things you need to know about tax avoidance
  • 30 August 2016
  • Collection
• Check if you are at risk of tax avoidance
  • 18 November 2021
  • Guidance
• Check your payslip if you work through an umbrella company
  • 18 November 2021
  • Guidance

Identify avoidance schemes

• Tax avoidance schemes aimed at contractors and agency workers
  • 27 February 2020
  • Guidance
• Disguised remuneration tax avoidance schemes
  • 30 October 2024
  • Collection
• Tax avoidance schemes currently in the spotlight
  • 17 December 2020
  • Collection
• Tax avoidance: General Anti-Abuse Rule
  • 15 May 2024
  • Collection

If you promote or enable tax avoidance

• Disclosure of tax avoidance schemes: guidance
  • 16 June 2022
  • Guidance
• Promoters of tax avoidance schemes: guidance
  • 9 February 2022
  • Guidance
• Tax avoidance enablers
  • 1 May 2018
  • Collection
• Serial Tax Avoidance Regime
  • 12 January 2018
  • Collection

Tell us about tax avoidance schemes you use or promote

• Disclosure of tax avoidance schemes
  • 8 July 2022
  • Guidance
• Forms to disclose tax avoidance schemes
  • 8 July 2022
  • Guidance
• Tax avoidance schemes forms
  • 10 December 2014
  • Collection

Joint and several liability notices

• Overview of joint and several liability notices for tax avoidance, tax evasion and repeated insolvency
  • 14 October 2021
  • Guidance
• Joint and several liability notices for tax avoidance and tax evasion cases
  • 7 October 2021
  • Guidance
• Joint and several liability notices for repeated insolvency and non-payment cases
  • 7 October 2021
  • Guidance
• Joint and several liability notices and penalties for facilitating tax avoidance or tax evasion
  • 7 October 2021
  • Guidance

Reasonable care and followers notices

• Reasonable care: tax returns and other documents
  • 14 February 2018
  • Guidance

Help and support

• Disguised remuneration: settling your tax affairs
  • 3 September 2024
  • Guidance
• Pay the tax you owe - getting out of a tax avoidance scheme
  • 29 September 2016
  • Guidance
• Report tax fraud or avoidance to HMRC

Reference material

• Tax avoidance - don't get caught out
  • 26 November 2020
  • Case study
• Tax avoidance: withdrawn Scheme Reference Numbers
  • 20 April 2018
  • Guidance
• Tackling promoters of mass-marketed tax avoidance schemes
  • 23 March 2020
  • Policy paper

Published 5 February 2024