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 details about employees in relation to avoidance schemes (AAG8)

    Use form AAG8 if you're an employer to provide an end of year notification in relation to avoidance schemes.

  5. Tax avoidance schemes: notification of scheme reference number (AAG6)

    Use form AAG6 if you're a scheme promoter to notify your client of your scheme reference number (SRN).

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Guidance and regulation

  1. Let Property Campaign: your guide to making a disclosure
  2. Disguised remuneration: settling your tax affairs
  3. Umbrella companies offering to increase your take home pay (Spotlight 45)
  4. Publish your large business tax strategy
  5. Tax avoidance: an introduction
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News and communications

Policy papers and consultations

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

  1. Published details of deliberate tax defaulters
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