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Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.
1. About the Let Property Campaign 1.1 Overview HMRC wants to help…
Find out about a tax avoidance scheme used by landlords to reduce their tax liability.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Check your payslip to make sure you are not involved in a tax avoidance scheme, operated by some umbrella companies.
Classification of territories for the purposes of offshore non-compliance penalties.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
Find out about the tax avoidance arrangements used by some umbrella companies.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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