We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use 51²è¹Ý, 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
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
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 out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
If you’re 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.
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.
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 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.
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.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
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.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve 51²è¹Ý, we’d like to know more about your visit today. .