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 1 to 19).

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 50 onwards

Spotlights 40 to 49

Spotlights 30 to 39

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‘Contractor loan schemes - too good to be true (Spotlight 26)’ has been withdrawn and is now part of Contractor tax: loan schemes can cost you more (Spotlight 33).

Published 14 January 2014
Last updated 17 December 2020 + show all updates
  1. Spotlight 57 has been added to the collection.

  2. First published.