We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
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.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
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).
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
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.
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.
Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
This factsheet provides information about the use of third party information notices for enablers.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
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.
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).