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Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Tax treaties and related documents between the UK and St Lucia.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
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 the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
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.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Do not include personal or financial information like your National Insurance number or credit card details.
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