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Guidance on tax avoidance schemes. Including how to identify avoidance schemes and tell HMRC if you have been involved in or promoted a scheme.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
Use the General Anti-Abuse Rule (GAAR) guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.
Information about tax avoidance schemes that HMRC believes are being used to avoid paying tax due.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
Find out about tax avoidance, the common pitfalls, and the consequences.
Find out about the Strengthened Reward Scheme for reporting serious tax avoidance or evasion and how to send a report.
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.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
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