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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)- redaction
Step one
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Who we are?
The Serial Avoiders Channel is comprised of two teams, The Serial Avoiders Unit and the Multiple Exits team.
The Serial avoiders Unit identify and target high risk serial avoiders, working with technical leads and others in HMRC to provide a co-ordinated single point of focus on the serial avoider and apply all investigative approaches and legislation in a consistent way to drive scheme related enquiries and issues to settlement.
The Multiple Exits team seek out those who may be persuaded to withdraw from serial avoidance, to provide a single point of contact with the aim of ensuring that wherever possible exits are achieved from all avoidance arrangements in accordance with the LSS and in agreement with scheme technical leads.
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