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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - avoidance schemes

The use of Avoidance Schemes may be identified by EC as:

  • part of the risk package
  • discovered during a review of records as part of a compliance check.

If an Avoidance Scheme is identified or suspected it is essential that Counter-Avoidance (CA) is consulted at an early stage. A list of the current schemes is available on the CA site.