Dealing with HMRC – collection

Tax avoidance schemes currently in the spotlight

Tax avoidance schemes which HM Revenue and Customs (HMRC) believes are live and being widely offered to help those using them to avoid tax.

Contents

  1. Documents

‘Spotlights’ warns you about certain tax avoidance schemes which you should be aware of. These are just some of the schemes being widely offered to help those using them to avoid tax.

You should be wary of other types of schemes, not just those listed here. If you are offered a way to pay less tax that sounds too good to be true, it probably is and be aware, HMRC never approves any scheme.

You’re responsible for making sure that your tax return is correct - so make sure you understand what you are signing up to. If you do use an avoidance scheme you will be subjected to an HMRC enquiry.

The schemes featured in Spotlights are generally those which HMRC considers have the widest implications and about which there is the greatest need to warn potential users. They will often be schemes that have been disclosed to HMRC and have been given a Scheme Reference Number (SRN). The issue of a SRN does not mean either that HMRC ‘approves’ the scheme or that HMRC accepts that the scheme achieves its intended tax advantage.

Only a minority of schemes will appear in Spotlights. HMRC will not include schemes aimed at very specialised areas, with a limited scope or where HMRC estimate not much tax loss is involved. A scheme that has not featured in Spotlights may still be challenged.

Documents

  1. Spotlight 25: Stamp Duty Land Tax avoidance - no human rights breach in Stamp Duty avoidance challenge

    • Guidance
  2. Spotlight 24: Employment Allowance avoidance scheme - contrived arrangements caught by existing rules

    • Guidance
  3. Spotlight 23: employee bonuses - tax avoidance scheme involving Restricted Securities

    • Guidance
  4. Spotlight 22: VAT contrived non-profit-making bodies scheme to obtain exemption for sporting or educational/training supplies

    • Guidance
  5. Spotlight 21: Business Premises Renovation Allowances schemes

    • Guidance
  6. Spotlight 20: Gift Aid with no real gift - update

    • Guidance
  7. Spotlight 19: Stamp Duty Land Tax avoidance - update

    • Guidance
  8. Spotlight 18: stripped bond tax avoidance schemes

    • Guidance
  9. Spotlight 17: Employment Benefit Schemes using fettered payments

    • Guidance
  10. Spotlight 16: 'Plan Green' - car benefit scheme

    • Guidance
  11. Spotlight 15: Share Loss Relief schemes

    • Guidance
  12. Spotlight 14: Stamp Duty Land Tax avoidance

    • Guidance
  13. Spotlight 13: property business loss relief schemes

    • Guidance
  14. Spotlight 12: taxing the rewards for work carried out for a UK based employer (23 August 2011)

    • Guidance
  15. Spotlight 11: avoiding Income Tax on pay (3 March 2011)

    • Guidance
  16. Spotlight 10: Stamp Duty Land Tax avoidance (7 June 2010)

    • Guidance
  17. Spotlight 9: Gift Aid with no real gift (29 March 2010)

    • Guidance
  18. Spotlight 8: investments to obtain trade loss reliefs ('sideways loss relief') (8 February 2010)

    • Guidance
  19. Spotlight 7: avoidance using Gift Aid (6 January 2010)

    • Guidance
  20. Spotlight 6: Employer-Financed Retirement Benefits Scheme

    • Guidance
  21. Spotlight 5: using trusts and similar entities to reward employees - PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax

    • Guidance
  22. Spotlight 4: contrived employment liabilities and losses

    • Guidance
  23. Spotlight 3: pensions schemes artificial surplus

    • Guidance
  24. Spotlight 2: VAT artificial leasing

    • Guidance
  25. Spotlight 1: goodwill - companies acquiring businesses carried on prior to 1 April 2002 by a related party

    • Guidance
  26. Business Spotlight 2: VAT Supply splitting avoidance (9 February 2011)

    • Guidance