Tackling tax avoidance: Spotlights

19 February 2019

'Spotlights' warns you about certain tax avoidance schemes which HMRC thinks you should be aware of.


Tax avoidance schemes currently in the spotlight

One of the latest additions to ‘spotlights’ is regarding a scheme where users are being told HMRC will demand a deed of release before agreeing a settlement of disguised remuneration liabilities.


Full details have been published through the link below:

Disguised remuneration: contractor loans settlements and obtaining a deed of release (Spotlight 48)



About spotlights:


Guidance includes some of the schemes that HMRC has:

  • identified as having the features of tax avoidance
  • started investigating

If you use an avoidance scheme, HMRC will:

  • open an enquiry into your tax affairs
  • seek full payment of any tax due, plus interest
  • charge penalties where appropriate

Together with HMRC’s guidance on what tax avoidance is, spotlights aim to warn you against using tax avoidance schemes.


Recent publications include: