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The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
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 tax avoidance schemes used by owner managed companies to fund education fees.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
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 the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
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 arrangements used by state-regulated care providers to reclaim VAT.
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 who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
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