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When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
If you鈥檙e a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
What to do if you鈥檝e been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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