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Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Summary of response on draft changes to the exisiting Disclosure of Tax Avoidance Schemes (DOTAS) hallmark regulations along with draft regulations for a new financial products hallmark.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
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.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Check the availability and any issues affecting the send your loan charge details service.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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