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Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
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.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
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.
Check the availability and any issues affecting the send your loan charge details service.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them avoid tax.
Don’t include personal or financial information like your National Insurance number or credit card details.
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