HMRC is strengthening enforcement against promoters and advisers who market aggressive tax avoidance schemes to individuals and businesses. The initiative includes the General Anti Tax-Avoidance Principle Bill and draft disclosure requirements for tax professionals, aiming to disrupt the supply chain of marketed avoidance arrangements. The policy is currently active with legislative and regulatory measures in development.
Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.
In response to: Tackling promoters of marketed tax avoidance
The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.
These measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance.
In response to: Proposals to close in on promoters of marketed tax avoidance
In response to: Closing in on promoters of tax avoidance
In response to: Closing in on promoters of tax avoidance
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
In response to: Dealing with promoters of tax avoidance
This measure is about imposing tougher consequences on promoters of tax avoidance.
In response to: Tougher consequences for promoters of tax avoidance
In response to: Tougher consequences for promoters of tax avoidance
We welcome views on two proposals to bring tougher consequences on promoters of tax avoidance.
We welcome views on two proposals to bring tougher consequences on promoters of tax avoidance.
We welcome views on two proposals to bring tougher consequences on promoters of tax avoidance.
We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.
We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.
We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.
We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.
In response to: Clamping down on promoters of tax avoidance
This tax information and impact note sets out new measures to clamp down on promoters of tax avoidance.
In response to: New proposals to clamp down on promoters of tax avoidance
In response to: Clamping down on promoters of tax avoidance
This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.
We welcome views on proposals to further tackle promoters and enablers of tax avoidance schemes and to support taxpayers to steer clear of, and exit, tax avoidance.
We welcome views on proposals to further tackle promoters and enablers of tax avoidance schemes and to support taxpayers to steer clear of, and exit, tax avoidance.
In response to: Draft regulations: DOTAS, DASVOIT and POTAS regimes
In response to: Draft regulations: DOTAS, DASVOIT and POTAS regimes
In response to: Proposals for tackling promoters and enablers of National Insurance contributions avoidan…
This tax information and impact note is about legislative changes to the disclosure of tax avoidance schemes to stop National Insurance contributions avoidance.
We welcome views on proposals to further tackle promoters and enablers of tax avoidance schemes and to support taxpayers to steer clear of, and exit, tax avoidance.
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
In response to: New proposals for tackling promoters and enablers of tax avoidance schemes
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
This measure introduces proposals to tackle promoters (and other enablers) of tax avoidance schemes that would reduce the scope for promoters (and other enablers) to market tax avoidance schemes
In response to: Tackling promoters of mass-marketed tax avoidance schemes
HMRC's strategy to challenge and deal with promoters of tax avoidance schemes.
In response to: Implementation of recommendations from the independent review of the Loan Charge
This measure introduces some minor technical and procedural amendments to the General Anti-Abuse Rule (GAAR) to ensure it operates effectively.
This measure tackles the small minority of taxpayers who unfairly seek to reduce their tax bill by misusing the insolvency of companies.
This measure tackles the small minority of taxpayers who unfairly seek to reduce their tax bill by misusing the insolvency of companies.
The government is committed to ensuring everyone, whether an individual or a business, pays their fair share of tax.
We are seeking views on how to tackle the small minority of taxpayers who abuse the insolvency regime to try to avoid or evade their tax liabilities.
We are seeking views on how to tackle the small minority of taxpayers who abuse the insolvency regime to try to avoid or evade their tax liabilities.
We are seeking views on how to tackle the small minority of taxpayers who abuse the insolvency regime to try to avoid or evade their tax liabilities.
Consultation on a proposed new legal requirement that intermediaries notify HMRC of the creation of certain complex offshore financial arrangements.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.
This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.
Consultation on a proposed new legal requirement that intermediaries notify HMRC of the creation of certain complex offshore financial arrangements.
Consultation on a proposed new legal requirement that intermediaries notify HMRC of the creation of certain complex offshore financial arrangements.
A consultation on reforms and extension of the disclosure of VAT avoidance schemes and proposed changes to IHT hallmark regulations.
This tax information and impact note revises the VAT regime for disclosure of avoidance.
This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
A consultation requiring taxpayers to ensure any undeclared UK tax liabilities in respect of offshore interests are fully disclosed to HMRC.
This tax information and impact notice applies to employers, companies and individuals using tax avoidance schemes that fall within the disguised remuneration legislation.
This tax information and impact note introduces a new penalty on individuals or entities who enable the use of tax avoidance arrangements.
Proposals for sanctions for enablers and users of tax avoidance which is defeated by HMRC and consideration of further ways to influence those contemplating tax avoidance.
A consultation requiring taxpayers to ensure any undeclared UK tax liabilities in respect of offshore interests are fully disclosed to HMRC.
A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.
Proposals for sanctions for enablers and users of tax avoidance which is defeated by HMRC and consideration of further ways to influence those contemplating tax avoidance.
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
A consultation requiring taxpayers to ensure any undeclared UK tax liabilities in respect of offshore interests are fully disclosed to HMRC.
Proposals for sanctions for enablers and users of tax avoidance which is defeated by HMRC and consideration of further ways to influence those contemplating tax avoidance.
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
A consultation on reforms and extension of the disclosure of VAT avoidance schemes and proposed changes to IHT hallmark regulations.
A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.
A consultation on reforms and extension of the disclosure of VAT avoidance schemes and proposed changes to IHT hallmark regulations.
A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.
This applies to taxpayers engaging in abusive tax avoidance arrangements which fall within the General Anti‑Abuse Rule (GAAR).
HMRC invites comments on a package of civil and criminal options to tackle offshore tax evaders and the enablers of offshore tax evasion.
This applies to those with income or gains offshore who evade their UK tax responsibilities.
This applies to taxpayers who repeatedly use tax avoidance schemes.
This applies to promoters of tax avoidance schemes.
A consultation on detailed proposals around strengthening sanctions for tax avoidance.
A consultation on detailed proposals around strengthening sanctions for tax avoidance.
HMRC invites comments on a package of civil and criminal options to tackle offshore tax evaders and the enablers of offshore tax evasion.
A consultation on detailed proposals around strengthening sanctions for tax avoidance.
HMRC invites comments on a package of civil and criminal options to tackle offshore tax evaders and the enablers of offshore tax evasion.
Draft forms AAG6 and AAG7 are being published for comment following the 2014 consultation.
HMRC works to reduce tax evasion and avoidance, including preventing evasion and avoidance, giving people opportunities to declare what they owe, and prosecuting more people who break the law.
This document sets out the action taken this Parliament to tackle evasion and avoidance.
HMRC seeks views on which are the most appropriate methods of tackling persistent avoiders, and how these ought to be developed.
HMRC seeks views on which are the most appropriate methods of tackling persistent avoiders, and how these ought to be developed.
Second Reading 14:19:00 Mr Michael Meacher (Oldham West and Royton) (Lab): After extensive debate on two consensual Bills, I have 11 minutes left in which to introduce this Bill, so I will make the case as briefly as I can. …
A Bill to introduce a principle that any financial arrangements made by a company or individual should not have as their primary purpose the avoidance of tax; to establish a statutory rule to apply in