Guidance and regulation

What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.

• From: HM Revenue & Customs
• Updated: 26 May 2022

A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.

• From: HM Revenue & Customs
• Updated: 26 November 2020

• Spot the signs of tax avoidance

  What is tax avoidance? Tax avoidance involves bending the tax rules to try…

Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.

• From: HM Revenue & Customs
• Updated: 20 May 2019

Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.

• From: HM Revenue & Customs
• Updated: 20 May 2019

This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.

• From: HM Revenue & Customs
• Updated: 20 December 2023