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This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
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.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
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.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
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.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Do not include personal or financial information like your National Insurance number or credit card details.
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