Use of marketed tax avoidance schemes in the UK
HMRC’s reports on marketed tax avoidance and how the market has changed.
Documents
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These reports set out the numbers and characteristics of taxpayers using avoidance schemes. They include the types of schemes most used, occupations, locations and the declared income of those involved.
They bring together facts and figures with a narrative about how people can avoid being drawn into avoidance schemes.
We aim to improve the understanding of the nature of tax avoidance, the need for all parties to play their part in tackling it and to set out what HMRC is doing particularly in relation to tackling promoters of tax avoidance.
Updates to this page
Last updated 30 November 2022 + show all updates
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Published 'Use of marketed tax avoidance schemes in the UK (2020 to 2021)'.
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Added 'Use of marketed tax avoidance schemes in the UK (2019 to 2020)'.
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Figure 3 and Figure 6 have been updated to reflect a correction in the statistical code that produces them.
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First published.