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This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
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.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
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.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
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 about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
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.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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