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This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
Find out which form to use in different circumstances.
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.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity, to help you recognise when arrangements may be ab…
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
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.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
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.
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