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How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
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 which form to use in different circumstances.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
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.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
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.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Tax treaties and related documents between the UK and St Lucia.
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.
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.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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