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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
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).
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).
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
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.
Updated information on the avoidance measure announced in the Autumn Statement 2013.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
This treaty was presented to Parliament March 2019.
Do not 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).