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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.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
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.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
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 which form to use in different circumstances.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
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 about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
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 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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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