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 24: Employment Allowance avoidance scheme - contrived arrangements caught by existing rules

    • 27 January 2014
    • Guidance
  2. Spotlight 23: employee bonuses - tax avoidance scheme involving Restricted Securities

    • 27 January 2014
    • Guidance
  3. Spotlight 22: VAT contrived non-profit-making bodies scheme to obtain exemption for sporting or educational/training supplies

    • 27 January 2014
    • Guidance
  4. Spotlight 21: Business Premises Renovation Allowances schemes

    • 27 January 2014
    • Guidance
  5. Spotlight 20: Gift Aid with no real gift - update

    • 27 January 2014
    • Guidance
  6. Spotlight 19: Stamp Duty Land Tax avoidance - update

    • 27 January 2014
    • Guidance
  7. Spotlight 18: stripped bond tax avoidance schemes

    • 27 January 2014
    • Guidance
  8. Spotlight 17: Employment Benefit Schemes using fettered payments

    • 27 January 2014
    • Guidance
  9. Spotlight 16: 'Plan Green' - car benefit scheme

    • 27 January 2014
    • Guidance
  10. Spotlight 15: Share Loss Relief schemes

    • 27 January 2014
    • Guidance
  11. Spotlight 14: Stamp Duty Land Tax avoidance

    • 27 January 2014
    • Guidance
  12. Spotlight 13: property business loss relief schemes

    • 27 January 2014
    • Guidance
  13. Spotlight 12: taxing the rewards for work carried out for a UK based employer (23 August 2011)

    • 27 January 2014
    • Guidance
  14. Spotlight 11: avoiding Income Tax on pay (3 March 2011)

    • 27 January 2014
    • Guidance
  15. Spotlight 10: Stamp Duty Land Tax avoidance (7 June 2010)

    • 27 January 2014
    • Guidance
  16. Spotlight 9: Gift Aid with no real gift (29 March 2010)

    • 27 January 2014
    • Guidance
  17. Spotlight 8: investments to obtain trade loss reliefs ('sideways loss relief') (8 February 2010)

    • 27 January 2014
    • Guidance
  18. Spotlight 7: avoidance using Gift Aid (6 January 2010)

    • 27 January 2014
    • Guidance
  19. Spotlight 6: Employer-Financed Retirement Benefits Scheme

    • 27 January 2014
    • Guidance
  20. Spotlight 5: using trusts and similar entities to reward employees - PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax

    • 27 January 2014
    • Guidance
  21. Spotlight 4: contrived employment liabilities and losses

    • 27 January 2014
    • Guidance
  22. Spotlight 3: pensions schemes artificial surplus

    • 27 January 2014
    • Guidance
  23. Spotlight 2: VAT artificial leasing

    • 27 January 2014
    • Guidance
  24. Business Spotlight 2: VAT Supply splitting avoidance (9 February 2011)

    • 27 January 2014
    • Guidance
  25. Business Spotlight 1 VAT: relocation of telecommunication service providers, Internet service providers and broadcasters (9 February 2011)

    • 27 January 2014
    • Guidance