Guidance

Find out about serial tax avoidance and the sanctions that can apply

Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.

• From: HM Revenue & Customs
• Published: 12 January 2018

Documents

Find out about serial tax avoidance and the sanctions that can apply

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Details

This guidance describes the legislation in schedule 18 Finance Act 2016 about when HMRC classes someone as a serial tax avoider, and what penalties or sanctions may apply.

Published 12 January 2018