Collection

Tax avoidance schemes currently in the spotlight (numbers 1 to 19)

Information about tax avoidance schemes that HMRC believes are being used to avoid paying tax due, published from August 2010 to June 2013.

This guidance includes some of the schemes that HMRC has:

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

Find tax avoidance schemes currently in the spotlight (numbers 20 onwards)

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, these spotlights aim to warn you against using tax avoidance schemes.

Spotlights 10 to 19

Spotlights 1 to 9

  1. Gift Aid with no real gift (Spotlight 9)
  2. Investments to obtain trade loss reliefs - 'sideways loss relief' (Spotlight 8)
  3. Avoidance using Gift Aid (Spotlight 7)
  4. Employer-Financed Retirement Benefits Scheme (Spotlight 6)
  5. PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax: using trusts and similar entities to reward employees (Spotlight 5)
  6. Contrived employment liabilities and losses (Spotlight 4)
  7. Pensions schemes: artificial surplus (Spotlight 3)
  8. VAT: artificial leasing (Spotlight 2)
  9. Goodwill: companies acquiring other businesses, carried on prior to 1 April 2002 by a related party (Spotlight 1)
Published 27 January 2014
Last updated 30 July 2018 + show all updates
  1. Disguised remuneration: schemes affected by the loan charge (Spotlight 44) has been added to the collection.
  2. Spotlight 38 has been added to show HMRC's stance on VAT supply splitting.
  3. New Spotlights 35 and 36 added.
  4. Added link to new guidance on contractor loans schemes.
  5. Spotlight 26: Contractor loan schemes - too good to be true added.
  6. First published.