Collection

Tax avoidance schemes currently in the spotlight

Tax avoidance schemes that HMRC believes are being used to avoid paying tax due.

Published 27 January 2014
Last updated 30 July 2018 — see all updates

• From: HM Revenue & Customs

This guidance includes some of the schemes that HMRC has:

• identified as having the features of tax avoidance
• started investigating

If you use an avoidance scheme, HMRC will:

• open an enquiry into your tax affairs
• seek full payment of any tax due, plus interest
• charge penalties where appropriate

Together with HMRC’s guidance on what tax avoidance is, it aims to warn you against using tax avoidance schemes.

‘Contractor loan schemes - too good to be true (Spotlight 26)’ has been withdrawn and is now part of Contractor tax: loan schemes can cost you more (Spotlight 33).

Schemes HMRC is aware of

1. Umbrella companies offering to increase your take home pay (Spotlight 45)
   • 12 September 2018
   • Guidance
2. Disguised remuneration: schemes affected by the loan charge (Spotlight 44)
   • 30 July 2018
   • Guidance
3. Stamp Duty Land Tax avoidance: misleading advertising (Spotlight 43)
   • 21 March 2018
   • Guidance
4. Contractor loan schemes: misleading advertising (Spotlight 42)
   • 14 February 2018
   • Guidance
5. Disguised remuneration: a Supreme Court decision (Spotlight 41)
   • 29 September 2017
   • Guidance
6. Disguised remuneration trust schemes: misleading advertising (Spotlight 40)
   • 25 October 2017
   • Guidance
7. Disguised remuneration: re-describing loans (Spotlight 39)
   • 10 August 2017
   • Guidance
8. VAT: supply splitting tax avoidance schemes (Spotlight 38)
   • 26 June 2017
   • Guidance
9. Disguised remuneration: job board avoidance scheme (Spotlight 37)
   • 17 March 2017
   • Guidance
10. Disguised remuneration: schemes claiming to avoid the new loan charge (Spotlight 36)
    • 2 December 2017
    • Guidance
11. Disguised remuneration: tax avoidance using annuities (Spotlight 35)
    • 14 February 2017
    • Guidance
12. Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme (Spotlight 34)
    • 14 September 2016
    • Guidance
13. Contractor tax: loan schemes can cost you more (Spotlight 33)
    • 7 July 2016
    • Guidance
14. Managed service company legislation (Spotlight 32)
    • 29 March 2018
    • Guidance
15. Transitional relief on investment growth: withdrawal date changed (Spotlight 31)
    • 31 August 2016
    • Guidance
16. Gold bullion schemes (Spotlight 30)
    • 6 May 2016
    • Guidance
17. Misleading claims from tax avoidance scheme promoters (Spotlight 29)
    • 5 February 2016
    • Guidance
18. Employee Bonus Schemes: Growth Securities Ownership Plan tax avoidance and similar schemes (Spotlight 28)
    • 3 February 2016
    • Guidance
19. Interest Relief avoidance schemes (Spotlight 27)
    • 23 October 2015
    • Guidance
20. Stamp Duty Land Tax avoidance: no human rights breach in avoidance challenge (Spotlight 25)
    • 20 August 2015
    • Guidance
21. Employment Allowance avoidance scheme: contrived arrangements caught by existing rules (Spotlight 24)
    • 29 June 2015
    • Guidance
22. Employee bonuses: tax avoidance scheme involving Restricted Securities (Spotlight 23)
    • 27 December 2013
    • Guidance
23. VAT contrived schemes used to obtain exemptions for sporting or educational training/supplies (Spotlight 22)
    • 5 November 2013
    • Guidance
24. Business Premises Renovation Allowances schemes (Spotlight 21)
    • 4 November 2013
    • Guidance
25. Gift Aid with no real gift (Spotlight 20)
    • 20 July 2013
    • Guidance
26. Stamp Duty Land Tax avoidance: update (Spotlight 19)
    • 12 June 2013
    • Guidance
27. Stripped bond tax avoidance schemes (Spotlight 18)
    • 12 June 2013
    • Guidance
28. Employment Benefit Schemes using fettered payments (Spotlight 17)
    • 17 April 2013
    • Guidance
29. Plan Green - car benefit scheme (Spotlight 16)
    • 14 February 2013
    • Guidance
30. Share Loss Relief schemes (Spotlight 15)
    • 11 January 2013
    • Guidance
31. Stamp Duty Land Tax avoidance (Spotlight 14)
    • 11 January 2013
    • Guidance
32. Property business loss relief schemes (Spotlight 13)
    • 26 November 2012
    • Guidance
33. Taxing the rewards for work done for a UK based employer (Spotlight 12)
    • 6 November 2012
    • Guidance
34. Avoiding Income Tax on pay (Spotlight 11)
    • 23 August 2011
    • Guidance
35. Stamp Duty Land Tax avoidance (Spotlight 10)
    • 5 August 2010
    • Guidance
36. Gift Aid with no real gift (Spotlight 9)
    • 5 August 2010
    • Guidance
37. Investments to obtain trade loss reliefs - 'sideways loss relief' (Spotlight 8)
    • 5 August 2010
    • Guidance
38. Avoidance using Gift Aid (Spotlight 7)
    • 5 August 2010
    • Guidance
39. Employer-Financed Retirement Benefits Scheme (Spotlight 6)
    • 5 August 2010
    • Guidance
40. PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax: using trusts and similar entities to reward employees (Spotlight 5)
    • 5 August 2010
    • Guidance
41. Contrived employment liabilities and losses (Spotlight 4)
    • 5 August 2010
    • Guidance
42. Pensions schemes: artificial surplus (Spotlight 3)
    • 5 August 2010
    • Guidance
43. VAT: artificial leasing (Spotlight 2)
    • 5 August 2010
    • Guidance
44. Goodwill: companies acquiring other businesses, carried on prior to 1 April 2002 by a related party (Spotlight 1)
    • 5 August 2010
    • Guidance

Published 27 January 2014
Last updated 30 July 2018 + show all updates

1. 30 July 2018 Disguised remuneration: schemes affected by the loan charge (Spotlight 44) has been added to the collection.
2. 26 June 2017 Spotlight 38 has been added to show HMRC's stance on VAT supply splitting.
3. 14 February 2017 New Spotlights 35 and 36 added.
4. 30 August 2016 Added link to new guidance on contractor loans schemes.
5. 14 September 2015 Spotlight 26: Contractor loan schemes - too good to be true added.
6. 27 January 2014 First published.