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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 how to check your risk of being involved in tax avoidance if you work through an umbrella company.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
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.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
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.
Find out which form to use in different circumstances.
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 what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
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.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
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