Guidance and regulation

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.

• From: HM Revenue & Customs
• Updated: 8 July 2022

This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.

• From: HM Revenue & Customs
• Updated: 16 June 2022

• Disclosure of tax avoidance schemes: guidance

  1. Introduction This guide will help you work out if you need to tell HMRC…

HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.

• From: HM Revenue & Customs
• Updated: 9 February 2022

• Promoters of tax avoidance schemes: guidance

  1. Overview This guidance describes the legislation in Part 5 and…

Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.

• From: HM Revenue & Customs
• Updated: 30 October 2013

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.

• From: HM Revenue & Customs
• Updated: 12 January 2018

This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.

• From: HM Revenue & Customs
• Updated: 20 December 2023