Tax evasion and avoidance


  1. Tax avoidance: tell HMRC about your indirect tax scheme (DASVOIT2)

    Use form DASVOIT2 if you're a scheme user to tell HMRC about your VAT, or other indirect tax avoidance scheme when the promoter is outside the UK.

See more services in this topic

Guidance and regulation

  1. Requirement to Correct tax due on offshore assets
  2. Let Property Campaign: your guide to making a disclosure
  3. Publish your large business tax strategy
  4. Corporate offences for failing to prevent criminal facilitation of tax evasion
  5. Let Property Campaign: examples of tax errors landlords make
See more guidance and regulation in this topic

News and communications

  1. Low tax gap results in £71 billion for UK public services
  2. HMRC levels the playing field by tackling online VAT fraud
  3. HMRC slays tax-avoiding Cyclops
  4. HMRC halts thousands of scam text messages
See more news and communications in this topic

Research and statistics

  1. Diverted Profits Tax yield: methodological note
  2. Company car tax rules: 2002 to 2013
  3. Company car tax rules: 2013 to 2020
  4. Tobacco tax gap estimates
  5. Understanding evasion by small and mid-sized businesses
See more research and statistics in this topic

Policy papers and consultations

  1. Tax abuse and insolvency
  2. Extension of offshore time limits
  3. Consultation on the Business Risk Review
  4. Loan schemes and the loan charge - an overview
  5. Profit fragmentation
See more policy papers and consultations in this topic

Transparency and freedom of information releases

  1. Published details of deliberate tax defaulters
  2. Modernising the taxation of corporate debt and derivative contracts: working group minutes
  3. Issue briefing: our approach to tax compliance
  4. Issue briefing: tackling the hidden economy
  5. HMRC's Powers of Entry Review - final report
See more transparency and freedom of information releases in this topic