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.

Spotlight 40 onwards

1. Disguised remuneration: schemes claiming to avoid the loan charge (Spotlight 49)
   • 8 March 2019
   • Guidance
2. Disguised remuneration: contractor loans settlements and obtaining a deed of release (Spotlight 48)
   • 14 February 2019
   • Guidance
3. Attempts to avoid an Income Tax charge when a company is wound up (Spotlight 47)
   • 4 February 2019
   • Guidance
4. Rewarding employees and contractors using contrived loan arrangements (Spotlight 46)
   • 16 January 2019
   • Guidance
5. Umbrella companies offering to increase your take home pay (Spotlight 45)
   • 12 September 2018
   • Guidance
6. Disguised remuneration: schemes affected by the loan charge (Spotlight 44)
   • 30 July 2018
   • Guidance
7. Stamp Duty Land Tax avoidance: misleading advertising (Spotlight 43)
   • 21 March 2018
   • Guidance
8. Contractor loan schemes: misleading advertising (Spotlight 42)
   • 14 February 2018
   • Guidance
9. Disguised remuneration: a Supreme Court decision (Spotlight 41)
   • 29 September 2017
   • Guidance
10. Disguised remuneration trust schemes: misleading advertising (Spotlight 40)
    • 25 October 2017
    • Guidance

Spotlights 30 to 39

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)
   • 2 December 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 (Spotlight 32)
   • 29 March 2018
   • 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

Spotlights 20 to 29

‘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).

1. Misleading claims from tax avoidance scheme promoters (Spotlight 29)
   • 5 February 2016
   • Guidance
2. Employee Bonus Schemes: Growth Securities Ownership Plan tax avoidance and similar schemes (Spotlight 28)
   • 3 February 2016
   • Guidance
3. Interest Relief avoidance schemes (Spotlight 27)
   • 23 October 2015
   • Guidance
4. Stamp Duty Land Tax avoidance: no human rights breach in avoidance challenge (Spotlight 25)
   • 20 August 2015
   • Guidance
5. Employment Allowance avoidance scheme: contrived arrangements caught by existing rules (Spotlight 24)
   • 29 June 2015
   • Guidance
6. Employee bonuses: tax avoidance scheme involving Restricted Securities (Spotlight 23)
   • 27 December 2013
   • Guidance
7. VAT contrived schemes used to obtain exemptions for sporting or educational training/supplies (Spotlight 22)
   • 5 November 2013
   • Guidance
8. Business Premises Renovation Allowances schemes (Spotlight 21)
   • 4 November 2013
   • Guidance
9. Gift Aid with no real gift (Spotlight 20)
   • 20 July 2013
   • Guidance

Spotlights 10 to 19

1. Stamp Duty Land Tax avoidance: update (Spotlight 19)
   • 12 June 2013
   • Guidance
2. Stripped bond tax avoidance schemes (Spotlight 18)
   • 12 June 2013
   • Guidance
3. Employment Benefit Schemes using fettered payments (Spotlight 17)
   • 17 April 2013
   • Guidance
4. Plan Green - car benefit scheme (Spotlight 16)
   • 14 February 2013
   • Guidance
5. Share Loss Relief schemes (Spotlight 15)
   • 11 January 2013
   • Guidance
6. Stamp Duty Land Tax avoidance (Spotlight 14)
   • 11 January 2013
   • Guidance
7. Property business loss relief schemes (Spotlight 13)
   • 26 November 2012
   • Guidance
8. Taxing the rewards for work done for a UK based employer (Spotlight 12)
   • 6 November 2012
   • Guidance
9. Avoiding Income Tax on pay (Spotlight 11)
   • 23 August 2011
   • Guidance
10. Stamp Duty Land Tax avoidance (Spotlight 10)
    • 5 August 2010
    • Guidance

Spotlights 1 to 9

1. Gift Aid with no real gift (Spotlight 9)
   • 5 August 2010
   • Guidance
2. Investments to obtain trade loss reliefs - 'sideways loss relief' (Spotlight 8)
   • 5 August 2010
   • Guidance
3. Avoidance using Gift Aid (Spotlight 7)
   • 5 August 2010
   • Guidance
4. Employer-Financed Retirement Benefits Scheme (Spotlight 6)
   • 5 August 2010
   • Guidance
5. PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax: using trusts and similar entities to reward employees (Spotlight 5)
   • 5 August 2010
   • Guidance
6. Contrived employment liabilities and losses (Spotlight 4)
   • 5 August 2010
   • Guidance
7. Pensions schemes: artificial surplus (Spotlight 3)
   • 5 August 2010
   • Guidance
8. VAT: artificial leasing (Spotlight 2)
   • 5 August 2010
   • Guidance
9. 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.