Policy papers and consultations

This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Doubling the maximum prison term for the most egregious examples of tax fraud

  Who is likely to be affected Individuals convicted of the most egregious…

• Draft legislation (accessible version)

  1. Criminal offences: increase in maximum terms of imprisonment (1) In the…

• Explanatory note (accessible version)

  Clause 1: Criminal offences: increase in maximum term of imprisonment…

This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.

• From: HM Revenue & Customs
• Updated: 28 September 2023

• HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge

  Introduction This briefing explains how HM Revenue and Customs (HMRC) will…

Find out how HMRC carries out civil investigations in cases where we suspect fraud.

• From: HM Revenue & Customs
• Updated: 14 June 2023

• Code of Practice 9 from 14 June 2023 (accessible version)

  HM Revenue and Customs Fraud Investigation Service — Code of Practice 9…

• Code of Practice 9 from 30 June 2014 to 13 June 2023 (accessible version)

  HM Revenue & Customs (HMRC) investigation of fraud statement The…

We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.

• From: HM Revenue & Customs
• Updated: 2 May 2023

This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…

• From: HM Revenue & Customs
• Updated: 22 December 2022

We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.

• From: HM Revenue & Customs
• Updated: 17 February 2022

Facts, figures and information on tax avoidance loan schemes and the loan charge.

• From: HM Revenue & Customs
• Updated: 9 February 2022

This Tax Information and Impact Note sets out the legal basis for discovery assessments,

• From: HM Revenue & Customs
• Updated: 27 October 2021

This tax information and impact note sets out new measures to clamp down on promoters of tax avoidance.

• From: HM Revenue & Customs
• Updated: 27 October 2021

This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.

• From: HM Revenue & Customs
• Updated: 20 July 2021

This measure introduces tougher more effective sanctions to tackle the sale of illicit tobacco.

• From: HM Revenue & Customs
• Updated: 20 July 2021

We welcome views on proposals to further tackle promoters and enablers of tax avoidance schemes and to support taxpayers to steer clear of, and exit, tax avoidance.

• From: HM Revenue & Customs
• Updated: 20 July 2021

We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.

• From: HM Revenue & Customs
• Updated: 17 May 2021

We welcome views on proposed changes to Follower Notices penalties.

• From: HM Revenue & Customs
• Updated: 3 March 2021

Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.

• From: HM Revenue & Customs
• Updated: 9 November 2020

This briefing provides information about how HMRC ensures that people and businesses pay the tax due.

• From: HM Revenue & Customs
• Updated: 5 June 2020

HMRC's strategy to challenge and deal with promoters of tax avoidance schemes.

• From: HM Revenue & Customs
• Updated: 23 March 2020

This measure tackles the small minority of taxpayers who unfairly seek to reduce their tax bill by misusing the insolvency of companies.

• From: HM Revenue & Customs
• Updated: 11 July 2019

This measure introduces some minor technical and procedural amendments to the General Anti-Abuse Rule (GAAR) to ensure it operates effectively.

• From: HM Revenue & Customs
• Updated: 11 July 2019

This tax information and impact note details legislation for the application of controlled foreign companies and the anti-tax avoidance directive.

• From: HM Revenue & Customs
• Updated: 7 November 2018