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This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
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.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
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 out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
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 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 how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Don’t include personal or financial information like your National Insurance number or credit card details.
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