We use some essential cookies to make this website work.
We鈥檇 like to set additional cookies to understand how you use 天美影院, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don鈥檛 work.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you鈥檝e used a defeated tax avoidance scheme and what you need to do next.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Schemes that split supplies to avoid paying VAT don鈥檛 work. HMRC will investigate anyone who uses one.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Why you should settle your tax affairs sooner rather than later, what could happen if you don鈥檛 and how to contact HMRC for help.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of a Stamp Duty Land Tax (SDLT) avoidance scheme by promoter, Fiducia Wealth and Tax.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
Updated information on the avoidance measure announced in the Autumn Statement 2013.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
To help us improve 天美影院, we鈥檇 like to know more about your visit today. .