Tax avoidance

Services

  1. Voluntary disclosure: Contractual Disclosure Facility (Form CDF1)

    Use form CDF1 to ask HMRC to consider offering you a Contractual Disclosure Facility arrangement for disclosing tax fraud.

  2. Tax avoidance schemes: Stamp Duty Land Tax scheme reference number (AAG4(SDLT))

    Use form AAG4(SDLT) to disclose your Stamp Duty Land Tax (SDLT) tax avoidance scheme reference number to HMRC.

  3. Tax avoidance schemes: notification of scheme reference number by scheme user (AAG4)

    Use form AAG4 to notify HMRC of your scheme reference number for various tax schemes.

  4. Tax avoidance schemes: disclosure of ATED scheme reference number (AAG4(ATED))

    Use form AAG4(ATED) to let HMRC know your Annual Tax on Enveloped Dwellings (ATED) avoidance scheme reference number.

  5. Tax avoidance schemes: notification by scheme promoter (AAG1)

    Tell HMRC if you're a promoter of notifiable arrangements to disclose an avoidance scheme.

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Guidance and regulation

  1. Help and support for money laundering supervision
  2. Let Property Campaign: your guide to making a disclosure
  3. HMRC Profit Diversion Compliance Facility
  4. Disguised remuneration: settling your tax affairs
  5. Umbrella companies offering to increase your take home pay (Spotlight 45)
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News and communications

Policy papers and consultations

  1. Loan schemes and the loan charge - an overview
  2. Controlled Foreign Companies and EU Anti-Tax Avoidance Directive
  3. Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax
  4. HMRC issue briefing: disguised remuneration charge on loans
  5. Profit fragmentation
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Transparency and freedom of information releases

  1. Tackling tobacco smuggling: outputs
  2. Published details of deliberate tax defaulters
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