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
Use the GAAR Advisory Panel opinion on contractor rewards using loans and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
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 abusive and defeated tax arrangements, and how the legislation is applied.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of a Stamp Duty Land Tax (SDLT) avoidance scheme by promoter, Fiducia Wealth and Tax.
HMRC is aware of schemes that claim to avoid the 2019 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).
Updated information on the avoidance measure announced in the Autumn Statement 2013.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
This factsheet provides information about the use of third party information notices for enablers.
Find out about the new Anti-Tax Avoidance Directive (ATAD) about controlled foreign companies (CFCs).
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.
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).