Guidance and regulation

Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.

• From: HM Revenue & Customs
• Updated: 18 May 2018

Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.

• From: HM Revenue & Customs
• Updated: 6 April 2024

• Let Property Campaign: your guide to making a disclosure

  1. About the Let Property Campaign 1.1 Overview The Let Property Campaign…

Learn more about money laundering regulations and your responsibilities including the fit and proper test and approval process and report suspicious activity.

• From: HM Revenue & Customs
• Updated: 21 March 2024

Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.

• From: HM Revenue & Customs
• Updated: 4 October 2023

Find out if your business needs to publish a tax strategy, what it should include and when to publish it.

• From: HM Revenue & Customs
• Updated: 22 June 2018

Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.

• From: HM Revenue & Customs
• Updated: 8 July 2022

Find out about the tax avoidance arrangements used by some umbrella companies.

• From: HM Revenue & Customs
• Updated: 25 August 2022

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

Find out how to check your payslip to make sure you are not involved in a tax avoidance scheme, operated by some umbrella companies.

• From: HM Revenue & Customs
• Updated: 18 November 2021

If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.

• From: HM Revenue & Customs
• Updated: 15 June 2023

Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.

• From: HM Revenue & Customs
• Updated: 27 February 2020

Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.

• From: HM Revenue & Customs
• Updated: 16 July 2021

Find out about tax avoidance schemes used by owner managed companies to fund education fees.

• From: HM Revenue & Customs
• Updated: 2 June 2023

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

Classification of territories for the purposes of offshore non-compliance penalties.

• From: HM Revenue & Customs
• Updated: 26 July 2013

How to report details of your disguised remuneration loan scheme and account for your loan charge liability.

• From: HM Revenue & Customs
• Updated: 6 December 2023

This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.

• From: HM Revenue & Customs
• Updated: 16 June 2022

Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.

• From: HM Revenue & Customs
• Updated: 7 September 2022

How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.

• From: HM Revenue & Customs
• Updated: 14 October 2021

Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.

• From: HM Revenue & Customs
• Updated: 12 September 2018