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This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
Summary of the key points arising from a meeting between representative bodies - the British Property Federation, the Chartered Institute of Taxation, the Law Society and the Stamp Taxes Practitioners' Group - with HM R…
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.
Don’t include personal or financial information like your National Insurance number or credit card details.
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