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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 abusive tax arrangements.
Schemes offering people shares in their employer are set for a shake up as the government explores changes that will help boost business growth, supporting the Prime Minister’s priority to grow the economy.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
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.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share Scheme User Manual.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
A table of successful bids and a set of frequently asked questions for the Recycling Reward Scheme.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
How veterinary medicines can be advertised.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
For the 2014 to 2015 tax year use the Share Incentive Plan (SIP): end of year template, for previous years use form 39 if you're an employer operating a SIP.
Don’t include personal or financial information like your National Insurance number or credit card details.
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