Identifying avoidance schemes

Guidance and regulation

Introduction to tax avoidance
- Detailed guide
- 26 May 2022
- HM Revenue & Customs
Tax avoidance facts
- Promotional
- 26 November 2020
- HM Revenue & Customs
GAAR Advisory Panel opinion of 11 April 2019: employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights'
- Guidance
- 20 May 2019
- HM Revenue & Customs
GAAR Advisory Panel opinion of 12 April 2019: extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights'
- Guidance
- 20 May 2019
- HM Revenue & Customs
Disguised remuneration: transfer of liability — technical note
- Guidance
- 20 December 2023
- HM Revenue & Customs

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News and communications

London landmark tax avoidance scheme named
- 2 August 2023
- HM Revenue & Customs
- Press release
Tax avoidance - don't get caught out
- 26 November 2020
- HM Revenue & Customs
- Case study

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Policy papers and consultations

Clamping down on promoters of tax avoidance
- 20 July 2021
- HM Revenue & Customs
- Consultation outcome
- Date closed 01 June 2021
Draft regulations: DOTAS, DASVOIT and POTAS regimes
- 17 May 2021
- HM Revenue & Customs
- Closed consultation
- Date closed 13 June 2021

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Transparency and freedom of information releases

Named tax avoidance schemes, promoters, enablers and suppliers
- 18 April 2024
- HM Revenue & Customs
- Corporate report

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Organisations

HM Revenue & Customs