We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.
1. About the Let Property Campaign 1.1 Overview HMRC wants to help…
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Find out about the tax avoidance arrangements used by some umbrella companies.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Check your payslip to make sure you are not involved in a tax avoidance scheme, operated by some umbrella companies.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Classification of territories for the purposes of offshore non-compliance penalties.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).