Collection
Tax avoidance schemes currently in the spotlight
Information about tax avoidance schemes that HMRC believes are being used to avoid paying tax due, published from August 2010 onwards.
The National Archives website has details of tax avoidance schemes in the spotlight (numbered 20 to 29).
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, these spotlights aim to warn you against using tax avoidance schemes.
Spotlight 60 onwards
Spotlights 50 to 59
- Employee Bonus Schemes: Growth Securities Ownership Plan (GOSP) tax avoidance and similar schemes update (Spotlight 59)
- Disguised remuneration: tax avoidance using unfunded pension arrangements (Spotlight 58)
- Disguised remuneration: tax avoidance by selling future business revenues to a revenue service trust (Spotlight 57)
- Disguised remuneration: tax avoidance by owner managed companies using remuneration trusts (Spotlight 56)
- Comparison and broker websites marketing umbrella companies are not always what they seem (Spotlight 55)
- Tax avoidance promoters targeting returning NHS workers (Spotlight 54)
- Disguised remuneration: tax avoidance using capital advances, joint and mutual share ownership agreements (Spotlight 53)
- Disclosure of Tax Avoidance Schemes: tax avoidance using offshore trusts (Spotlight 52)
- Remuneration trust: tax avoidance using loans or fiduciary receipts (Spotlight 51)
- Disguised remuneration: asset transfer arrangements set up to avoid the loan charge (Spotlight 50)
Spotlights 40 to 49
- Disguised remuneration: schemes claiming to avoid the loan charge (Spotlight 49)
- Disguised remuneration: contractor loans settlements and obtaining a deed of release (Spotlight 48)
- Attempts to avoid an Income Tax charge when a company is wound up (Spotlight 47)
- Rewarding employees and contractors using contrived loan arrangements (Spotlight 46)
- Umbrella companies offering to increase your take home pay (Spotlight 45)
- Disguised remuneration: schemes affected by the loan charge (Spotlight 44)
- Stamp Duty Land Tax avoidance: misleading advertising (Spotlight 43)
- Contractor loan schemes: misleading advertising (Spotlight 42)
- Disguised remuneration: a Supreme Court decision (Spotlight 41)
- Disguised remuneration trust schemes: misleading advertising (Spotlight 40)
Spotlights 29 to 39
- Disguised remuneration: re-describing loans (Spotlight 39)
- VAT: supply splitting tax avoidance schemes (Spotlight 38)
- Disguised remuneration: job board avoidance scheme (Spotlight 37)
- Disguised remuneration: schemes claiming to avoid the new loan charge (Spotlight 36)
- Disguised remuneration: tax avoidance using annuities (Spotlight 35)
- Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme (Spotlight 34)
- Contractor tax: loan schemes can cost you more (Spotlight 33)
- Managed service company legislation (Spotlight 32)
- Transitional relief on investment growth: withdrawal date changed (Spotlight 31)
- Misleading claims from tax avoidance scheme promoters (Spotlight 29)
Published 14 January 2014
Last updated 17 December 2020 + show all updates
Last updated 17 December 2020 + show all updates
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Spotlight 57 has been added to the collection.
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First published.