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The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
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.
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.
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 about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
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.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Find out which form to use in different circumstances.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Don’t include personal or financial information like your National Insurance number or credit card details.
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