We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
Join a competent person scheme to self-certify certain types of building work instead of getting building regulations approval from a council or private inspector - how to join, current schemes
This is a consultation on aspects of private sector Defined Benefit schemes, which seeks stakeholder feedback for the future pensions market.
First published during the 2022 to 2024 Sunak Conservative government
Statutory guidance for local authorities on producing and amending school financing schemes.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
A call for evidence to support the development of innovative policy options to increase protection for DB members while supporting wider economic initiatives.
Tax and reporting rules for employers providing awards for employee suggestions
Information about tax avoidance schemes that HMRC believes are being used to avoid paying tax due, published from August 2010 onwards.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Our approach to and measurement of error and fraud for each of the main COVID-19 support schemes.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
When and how to tell HMRC about new Employment Related Securities (ERS) schemes, or schemes that have ceased.
HMRC’s reports on marketed tax avoidance and how the market has changed.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).