tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-11-26T17:15:05+00:00 HM Government tag:www.gov.uk,2005:/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans 2025-11-26T17:15:05+00:00 HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use. tag:www.gov.uk,2005:/government/publications/loan-schemes-and-the-loan-charge-an-overview 2025-11-26T17:15:05+00:00 Loan schemes and the loan charge — an overview Facts, figures and information on tax avoidance loan schemes and the loan charge. tag:www.gov.uk,2005:/government/publications/anti-avoidance-rule-relating-to-certain-non-derecognition-liabilities 2025-11-26T14:03:02+00:00 Anti-avoidance rule relating to certain non-derecognition liabilities This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities. tag:www.gov.uk,2005:/government/publications/inheritance-tax-anti-avoidance-measures-for-non-long-term-uk-residents-and-trusts 2025-11-26T13:57:54+00:00 Inheritance Tax: anti-avoidance measures for non-long-term UK residents and trusts This tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avoid Inheritance Tax or pay less than long-term UK residents. tag:www.gov.uk,2005:/government/publications/tackling-promoters-of-marketed-tax-avoidance 2025-11-26T13:56:05+00:00 Tackling promoters of marketed tax avoidance These measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance. tag:www.gov.uk,2005:/government/publications/proposals-to-close-in-on-promoters-of-marketed-tax-avoidance 2025-07-21T00:00:00+01:00 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. tag:www.gov.uk,2005:/government/publications/corporation-tax-close-company-shareholders-anti-avoidance-measure 2024-11-12T16:03:39+00:00 Corporation Tax — close company shareholders — anti-avoidance measure 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. tag:www.gov.uk,2005:/government/publications/increasing-the-maximum-prison-term-for-tax-fraud 2023-11-22T13:50:30+00:00 Increasing the maximum prison term for tax fraud This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties. tag:www.gov.uk,2005:/government/publications/code-of-practice-9-where-hmrc-suspects-fraud-cop9 2023-06-14T15:23:00+01:00 Code of Practice 9: where HMRC suspects fraud (COP9) Find out how HMRC carries out civil investigations in cases where we suspect fraud. tag:www.gov.uk,2005:/government/consultations/draft-legislation-the-indirect-taxes-notifiable-arrangements-amendment-regulations-2023 2023-05-02T11:36:46+01:00 Draft legislation: The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023 We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations. tag:www.gov.uk,2005:/government/publications/tackling-disguised-remuneration-avoidance-schemes-overview-of-changes-and-technical-note 2022-12-22T16:17:10+00:00 Tackling disguised remuneration avoidance schemes overview of changes and technical note This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef… tag:www.gov.uk,2005:/government/consultations/draft-regulations-dotas-the-national-insurance-contributions-application-of-part-7-of-the-finance-act-2004-amendment-regulations-2022 2022-02-17T09:30:04+00:00 Draft regulations: DOTAS - The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022 We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations. tag:www.gov.uk,2005:/government/publications/discovery-assessments 2021-10-27T13:40:00+01:00 Discovery assessments This Tax Information and Impact Note sets out the legal basis for discovery assessments, tag:www.gov.uk,2005:/government/publications/clamping-down-on-promoters-of-tax-avoidance 2021-10-27T13:39:00+01:00 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. tag:www.gov.uk,2005:/government/publications/new-proposals-to-clamp-down-on-promoters-of-tax-avoidance 2021-07-20T09:52:01+01:00 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. tag:www.gov.uk,2005:/government/publications/tracing-and-security-for-tobacco-products 2021-07-20T09:49:00+01:00 Tracing and security for tobacco products This measure introduces tougher more effective sanctions to tackle the sale of illicit tobacco. tag:www.gov.uk,2005:/government/consultations/clamping-down-on-promoters-of-tax-avoidance 2021-07-20T09:45:48+01:00 Clamping down on promoters of 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. tag:www.gov.uk,2005:/government/consultations/draft-regulations-dotas-dasvoit-and-potas-regimes 2021-05-17T11:05:31+01:00 Draft regulations: DOTAS, DASVOIT and POTAS regimes We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations. tag:www.gov.uk,2005:/government/consultations/follower-notices-and-penalties 2021-03-03T13:28:16+00:00 Follower Notices and penalties We welcome views on proposed changes to Follower Notices penalties. tag:www.gov.uk,2005:/government/publications/implementation-of-changes-to-the-loan-charge 2020-11-09T16:45:48+00:00 Implementation of changes to the loan charge Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.