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 (Numbered 1 to 19).
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.
Spotlight 50 onwards
Spotlights 40 to 49
Spotlights 30 to 39
Spotlights 20 to 29
Published 14 January 2014