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Emergency Alerts Test on Sunday 7 September, 3pm
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
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.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
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.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Tax treaties and related documents between the UK and St Lucia.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
Don’t include personal or financial information like your National Insurance number or credit card details.
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