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A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Find out which form to use in different circumstances.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Don’t include personal or financial information like your National Insurance number or credit card details.
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