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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.
Use this guidance to find out how the Serial Tax Avoidance Regime (STAR) could affect you if you use a tax avoidance scheme.
For managing risk of bloodborne viruses (BBVs) like hepatitis B, hepatitis C and HIV, after a severe serial penetrating injury attack.
This applies to taxpayers who repeatedly use tax avoidance schemes.
If you meet certain conditions you may be entered into a warning notice period for serial tax avoidance, and required to send information to HMRC.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
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.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
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