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
These measures are about the impacts of new proposals to close in on promoters of marketed 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: 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
This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.
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.
In response to: New proposals for tackling promoters and enablers of tax avoidance 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.
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.
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).
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.
This applies to taxpayers engaging in abusive tax avoidance arrangements which fall within the General Anti‑Abuse Rule (GAAR).
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.
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.