Collection

Tax avoidance schemes currently in the spotlight

• From: HM Revenue & Customs
• Part of: Tax agent and adviser guidance and Tax avoidance
• Published: 27 January 2014
• Last updated: 26 June 2017, see all updates

Tax avoidance schemes that HM Revenue and Customs (HMRC) believes are being used to avoid paying tax due.

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.

Schemes HMRC is aware of

1. Disguised remuneration: re-describing loans (Spotlight 39)

   • 10 August 2017
   • Guidance

2. VAT: supply splitting tax avoidance schemes (Spotlight 38)

   • 26 June 2017
   • Guidance

3. Disguised remuneration: job board avoidance scheme (Spotlight 37)

   • 17 March 2017
   • Guidance

4. Disguised remuneration: schemes claiming to avoid the new loan charge (Spotlight 36)

   • 14 February 2017
   • Guidance

5. Disguised remuneration: tax avoidance using annuities (Spotlight 35)

   • 14 February 2017
   • Guidance

6. Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme (Spotlight 34)

   • 14 September 2016
   • Guidance

7. Contractor tax: loan schemes can cost you more (Spotlight 33)

   • 7 July 2016
   • Guidance

8. Managed Service Company legislation: unpaid PAYE and Class 1 NI contributions avoidance schemes (Spotlight 32)

   • 29 July 2016
   • Guidance

9. Transitional relief on investment growth: withdrawal date changed (Spotlight 31)

   • 31 August 2016
   • Guidance

10. Gold bullion schemes (Spotlight 30)

    • 6 May 2016
    • Guidance

11. Misleading claims from tax avoidance scheme promoters (Spotlight 29)

    • 5 February 2016
    • Guidance

12. Employee Bonus Schemes: Growth Securities Ownership Plan tax avoidance and similar schemes (Spotlight 28)

    • 3 February 2016
    • Guidance

13. Interest Relief avoidance schemes (Spotlight 27)

    • 23 October 2015
    • Guidance

14. Stamp Duty Land Tax avoidance: no human rights breach in avoidance challenge (Spotlight 25)

    • 20 August 2015
    • Guidance

15. Employment Allowance avoidance scheme: contrived arrangements caught by existing rules (Spotlight 24)

    • 29 June 2015
    • Guidance

16. Employee bonuses: tax avoidance scheme involving Restricted Securities (Spotlight 23)

    • 27 December 2013
    • Guidance

17. VAT contrived schemes used to obtain exemptions for sporting or educational training/supplies (Spotlight 22)

    • 5 November 2013
    • Guidance

18. Business Premises Renovation Allowances schemes (Spotlight 21)

    • 4 November 2013
    • Guidance

19. Gift Aid with no real gift (Spotlight 20)

    • 20 July 2013
    • Guidance

20. Stamp Duty Land Tax avoidance: update (Spotlight 19)

    • 12 June 2013
    • Guidance

21. Stripped bond tax avoidance schemes (Spotlight 18)

    • 12 June 2013
    • Guidance

22. Employment Benefit Schemes using fettered payments (Spotlight 17)

    • 17 April 2013
    • Guidance

23. Plan Green - car benefit scheme (Spotlight 16)

    • 14 February 2013
    • Guidance

24. Share Loss Relief schemes (Spotlight 15)

    • 11 January 2013
    • Guidance

25. Stamp Duty Land Tax avoidance (Spotlight 14)

    • 11 January 2013
    • Guidance

26. Property business loss relief schemes (Spotlight 13)

    • 26 November 2012
    • Guidance

27. Taxing the rewards for work done for a UK based employer (Spotlight 12)

    • 6 November 2012
    • Guidance

28. Avoiding Income Tax on pay (Spotlight 11)

    • 23 August 2011
    • Guidance

29. Stamp Duty Land Tax avoidance (Spotlight 10)

    • 5 August 2010
    • Guidance

30. Gift Aid with no real gift (Spotlight 9)

    • 5 August 2010
    • Guidance

31. Investments to obtain trade loss reliefs - 'sideways loss relief' (Spotlight 8)

    • 5 August 2010
    • Guidance

32. Avoidance using Gift Aid (Spotlight 7)

    • 5 August 2010
    • Guidance

33. Employer-Financed Retirement Benefits Scheme (Spotlight 6)

    • 5 August 2010
    • Guidance

34. PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax: using trusts and similar entities to reward employees (Spotlight 5)

    • 5 August 2010
    • Guidance

35. Contrived employment liabilities and losses (Spotlight 4)

    • 5 August 2010
    • Guidance

36. Pensions schemes: artificial surplus (Spotlight 3)

    • 5 August 2010
    • Guidance

37. VAT: artificial leasing (Spotlight 2)

    • 5 August 2010
    • Guidance

38. Goodwill: companies acquiring other businesses, carried on prior to 1 April 2002 by a related party (Spotlight 1)

    • 5 August 2010
    • Guidance

Document information

Published: 27 January 2014

Updated: 26 June 2017

+ full page history

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

From: HM Revenue & Customs

Part of: Tax agent and adviser guidance Tax avoidance