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Find out about tax avoidance schemes used by owner managed companies to fund education fees.
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.
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
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