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This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
Find out about information notices HMRC may give when checking if you have to pay a penalty for facilitating avoidance schemes involving non-resident promoters.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them avoid tax.
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise a…
This factsheet is about your rights under Article 6 of the European Convention on Human Rights (HRA) when HMRC is considering charging you an enabler penalty.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Get details of the fully reportable countries for 2014/15.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
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