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Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
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.
Find out which form to use in different circumstances.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
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.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
Don’t include personal or financial information like your National Insurance number or credit card details.
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