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Register with HMRC as a lottery promoter using form BD601.
This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.
Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.
Report the promoter reference number (PRN) to HM Revenue and Customs (HMRC).
HMRC's strategy to challenge and deal with promoters of tax avoidance schemes.
Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.
Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
Find out what rights article 6 of the European Convention on Human Rights gives you when HMRC consider charging penalties for facilitating avoidance schemes involving non-resident promoters.
Find out about information notices HMRC may give when checking if you have to pay a penalty for facilitating avoidance schemes involving non-resident promoters.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
We welcome views on two proposals to bring tougher consequences on promoters of tax avoidance.
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