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How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
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.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
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.
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.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
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 tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
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.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Don’t include personal or financial information like your National Insurance number or credit card details.
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