Collection

Tax avoidance schemes currently in the spotlight

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. Contractor loan schemes: misleading advertising (Spotlight 42)

    • Guidance
  2. Disguised remuneration: a Supreme Court decision (Spotlight 41)

    • Guidance
  3. Disguised remuneration trust schemes: misleading advertising (Spotlight 40)

    • Guidance
  4. Disguised remuneration: re-describing loans (Spotlight 39)

    • Guidance
  5. VAT: supply splitting tax avoidance schemes (Spotlight 38)

    • Guidance
  6. Disguised remuneration: job board avoidance scheme (Spotlight 37)

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

    • Guidance
  8. Disguised remuneration: tax avoidance using annuities (Spotlight 35)

    • Guidance
  9. Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme (Spotlight 34)

    • Guidance
  10. Contractor tax: loan schemes can cost you more (Spotlight 33)

    • Guidance
  11. Managed service company legislation (Spotlight 32)

    • Guidance
  12. Transitional relief on investment growth: withdrawal date changed (Spotlight 31)

    • Guidance
  13. Gold bullion schemes (Spotlight 30)

    • Guidance
  14. Misleading claims from tax avoidance scheme promoters (Spotlight 29)

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

    • Guidance
  16. Interest Relief avoidance schemes (Spotlight 27)

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

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

    • Guidance
  19. Employee bonuses: tax avoidance scheme involving Restricted Securities (Spotlight 23)

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

    • Guidance
  21. Business Premises Renovation Allowances schemes (Spotlight 21)

    • Guidance
  22. Gift Aid with no real gift (Spotlight 20)

    • Guidance
  23. Stamp Duty Land Tax avoidance: update (Spotlight 19)

    • Guidance
  24. Stripped bond tax avoidance schemes (Spotlight 18)

    • Guidance
  25. Employment Benefit Schemes using fettered payments (Spotlight 17)

    • Guidance
  26. Plan Green - car benefit scheme (Spotlight 16)

    • Guidance
  27. Share Loss Relief schemes (Spotlight 15)

    • Guidance
  28. Stamp Duty Land Tax avoidance (Spotlight 14)

    • Guidance
  29. Property business loss relief schemes (Spotlight 13)

    • Guidance
  30. Taxing the rewards for work done for a UK based employer (Spotlight 12)

    • Guidance
  31. Avoiding Income Tax on pay (Spotlight 11)

    • Guidance
  32. Stamp Duty Land Tax avoidance (Spotlight 10)

    • Guidance
  33. Gift Aid with no real gift (Spotlight 9)

    • Guidance
  34. Investments to obtain trade loss reliefs - 'sideways loss relief' (Spotlight 8)

    • Guidance
  35. Avoidance using Gift Aid (Spotlight 7)

    • Guidance
  36. Employer-Financed Retirement Benefits Scheme (Spotlight 6)

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

    • Guidance
  38. Contrived employment liabilities and losses (Spotlight 4)

    • Guidance
  39. Pensions schemes: artificial surplus (Spotlight 3)

    • Guidance
  40. VAT: artificial leasing (Spotlight 2)

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

    • Guidance
Published 27 January 2014
Last updated 26 June 2017 + show all updates
  1. Spotlight 38 has been added to show HMRC's stance on VAT supply splitting.
  2. New Spotlights 35 and 36 added.
  3. Added link to new guidance on contractor loans schemes.
  4. Spotlight 26: Contractor loan schemes - too good to be true added.
  5. First published.