Guidance

Taxing the rewards for work done for a UK based employer (Spotlight 12)

Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.

Document

Details

‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.

HMRC first made its views about this scheme public on 23 August 2011.

Published 6 November 2012