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HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
Accessible documents at the Adjudicator’s Office
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Report and recommendations from the Business Records Check (BRC) review.
This factsheet is about provisional counteraction notices given under the general anti-abuse rule (GAAR).
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.
This factsheet tells you about the penalties HMRC may charge if you submit returns and pay duty late.
This factsheet contains information about VAT dishonest conduct penalties.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with a stop notice.
This factsheet tells you about the Human Rights Act and penalties for an incorrect declaration relating to privileged material.
This factsheet is about tax avoidance schemes and accelerated payment notices.
Get guidance from HMRC if you're a tax agent or an adviser.
Do not include personal or financial information like your National Insurance number or credit card details.
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