tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-04-08T09:30:04+01:00 HM Government tag:www.gov.uk,2005:/guidance/examples-of-good-practice-for-umbrella-companies-in-the-temporary-labour-market 2025-04-08T09:30:04+01:00 Examples of good practice for umbrella companies in the temporary labour market Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market. tag:www.gov.uk,2005:/government/publications/let-property-campaign-your-guide-to-making-a-disclosure 2025-04-06T00:30:10+01:00 Let Property Campaign: your guide to making a disclosure Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax. tag:www.gov.uk,2005:/guidance/help-and-support-for-anti-money-laundering 2025-03-31T11:25:26+01:00 HMRC email updates, videos and webinars for money laundering supervision Learn more about money laundering regulations, your responsibilities and how to report suspicious activity. tag:www.gov.uk,2005:/guidance/using-prepaid-debit-cards-for-profit-extraction-to-reduce-profits-and-disguise-income-spotlight-68 2025-03-31T00:15:00+01:00 Using prepaid debit cards for profit extraction to reduce profits and disguise income (Spotlight 68) Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points. tag:www.gov.uk,2005:/government/publications/disguised-remuneration-settlement-terms-2020 2025-03-14T12:39:01+00:00 Disguised remuneration settlement terms 2020 Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities. tag:www.gov.uk,2005:/government/publications/gaar-advisory-panel-opinion-of-29-october-2024-reducing-the-value-of-an-estate-for-inheritance-tax-and-avoiding-inheritance-tax-on-a-lifetime-transfe 2025-02-18T15:52:32+00:00 GAAR Advisory Panel opinion of 29 October 2024: Reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements. tag:www.gov.uk,2005:/government/publications/gaar-advisory-panel-opinion-of-29-october-2024-reward-through-creation-of-an-obligation-to-make-pension-payments-to-employees-and-the-transfer-of-tha 2025-02-17T15:47:45+00:00 GAAR Advisory Panel opinion of 29 October 2024: Reward through creation of an obligation to make pension payments to employees and the transfer of that obligation to another employee in exchange for payment Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements. tag:www.gov.uk,2005:/government/publications/insolvency-practitioner-bulletin-4-2021-disguised-remuneration-and-the-loan-charge 2025-01-31T12:00:04+00:00 Insolvency practitioner bulletin 4 (2021): disguised remuneration and the loan charge This bulletin tells you how to settle an employer's outstanding disguised remuneration liabilities under the 2020 settlement terms. tag:www.gov.uk,2005:/guidance/report-and-account-for-your-disguised-remuneration-loan-charge 2025-01-27T16:48:13+00:00 Report and account for your disguised remuneration loan charge How to report details of your disguised remuneration loan scheme and account for your loan charge liability. tag:www.gov.uk,2005:/guidance/managed-service-companies-spotlight-67 2025-01-15T08:54:47+00:00 Managed Service Companies (Spotlight 67) Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes. tag:www.gov.uk,2005:/government/publications/tax-avoidance-withdrawn-scheme-reference-numbers 2024-12-03T15:49:06+00:00 Withdrawn tax avoidance scheme reference numbers Find information about scheme reference numbers (SRNs) and the date they were withdrawn. tag:www.gov.uk,2005:/guidance/check-your-payslip-if-you-work-through-an-umbrella-company 2024-12-03T14:08:14+00:00 Check your payslip if you work through an umbrella company Check your payslip to make sure you are not involved in a tax avoidance scheme, operated by some umbrella companies. tag:www.gov.uk,2005:/guidance/limited-liability-partnerships-arrangements-used-to-disguise-employment-income-spotlight-66 2024-10-23T11:36:15+01:00 Limited Liability Partnerships arrangements used to disguise employment income (Spotlight 66) Find out about a tax avoidance scheme used by companies to reduce their tax liability. tag:www.gov.uk,2005:/guidance/general-data-protection-regulation-gdpr-provision-used-to-reduce-tax-liability-spotlight-65 2024-10-18T11:47:40+01:00 General Data Protection Regulation (GDPR) provision used to reduce tax liability (Spotlight 65) Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both. tag:www.gov.uk,2005:/government/publications/gaar-advisory-panel-opinion-of-7-august-2024-reward-through-creation-and-sale-of-a-pension-obligation-with-consideration-paid-to-the-owner-of-the-pen 2024-10-18T00:00:00+01:00 GAAR Advisory Panel opinion of 7 August 2024: Reward through creation and sale of a pension obligation with consideration paid to the owner of the pension obligation Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements. tag:www.gov.uk,2005:/guidance/disguised-remuneration-settling-your-tax-affairs 2024-09-03T12:27:20+01:00 Disguised remuneration: settling your tax affairs If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms. tag:www.gov.uk,2005:/government/publications/compliance-checks-employee-tax-advantaged-share-schemes-penalties-for-not-meeting-the-requirements-for-tax-advantaged-status-ccfs33 2024-08-26T08:00:04+01:00 Compliance checks: Employee Tax Advantaged Share Schemes � Penalties for not meeting the requirements for tax advantaged status � CC/FS33 This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status. tag:www.gov.uk,2005:/government/publications/compliance-checks-employee-tax-advantaged-share-schemes-penalty-for-material-inaccuracy-ccfs32 2024-08-26T08:00:04+01:00 Compliance checks: Employee tax advantaged share schemes � penalty for material inaccuracy � CC/FS32 This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy. tag:www.gov.uk,2005:/guidance/large-businesses-publish-your-tax-strategy 2024-07-30T11:19:40+01:00 Publish your large business tax strategy Find out if your business needs to publish a tax strategy, what it should include and when to publish it. tag:www.gov.uk,2005:/government/publications/confirm-an-applicant-has-done-a-tax-check-service-availability-and-issues 2024-06-07T11:00:55+01:00 Confirm an applicant has done a tax check: service availability and issues Check the availability and any issues affecting the Confirm an applicant has done a tax check service.