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Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
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.
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
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 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 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.
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.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
Find out which form to use in different circumstances.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
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.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Don’t include personal or financial information like your National Insurance number or credit card details.
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