This page has been updated to reflect the loan charge which is effective on 5 April 2019 and the settlement terms that change from that date. You'll usually have the option to contact HMRC through an online form, webchat, by phone or by post. Letter sent to Sir Edward Davey MP in respect of the All Party Parliamentary Group's questions on HMRCs settlement opportunity letters and follow up calls. Read section 5 of the disguised remuneration settlement terms 2020 for more information. Agent Dedicated Lines (above) give a priority service to agents, Online services helpdesk (non-VAT) - 0300 200 3600 The rule stops anyone who has made a withdrawal over and above their 25 per cent tax free lump sum, from benefiting from valuable tax relief on contributions worth more than 4,000 a year from . Aston Mae are preparing a response for me but I am anxious that they may not . Further information about publishedtax avoidance schemes and promoters can be found on GOV.UK. Youre classed as an employer if you used a disguised remuneration scheme to reward your employees. We have asked HMRC to consider providing revised guidance. Mary Aiston, Director of Counter Avoidance, HMRC, said: "These schemes are cynically marketed as clever ways to pay less tax. It will take only 2 minutes to fill in. HMRC will continue to use all the powers at our disposal to crack-down on promoters. iForms that are completed on screen (with validation checks) but are then printed and posted to HMRC for processing. Section 'Providing HMRC with settlement information' has been updated with information for employers who want to settle their disguised remuneration scheme. The only individuals that could be impacted by this measure are those connected to companies which engage in tax avoidance or evasion, or phoenixism, and misuse the insolvency regime to sidestep their liabilities. You have rejected additional cookies. Those who artificially and unfairly seek to sidestep their tax liabilities, arising from avoidance, evasion or phoenixism, through the misuse of insolvency of companies. Tax avoidance settlements - recent change in approach by HMRC About Expertise International People Careers News Contact Search London: +44 (0)20 7822 8000 Leeds: +44 (0)113 222 0022 Counter-Avoidance is responsible for setting and delivering the strategy to tackle avoidance schemes both operationally and through policy change. Details Mary Aiston, HMRC 's Director for Counter Avoidance, has written to Rt Hon. Tier two complaints are taken very seriously as the next step is recourse to the Adjudicator. The service covers all areas of taxation. The truth. Tax avoidance schemes have been named for the first time by HM Revenue & Customs (HMRC) on the government agency's website. The list contains SRNs rather than scheme names as taxpayers will have used this to identify their use of an avoidance scheme when completing their Self-Assessment return. You have accepted additional cookies. Users of those schemes with a reference number on the linked list above are those who may receive a notice to make an accelerated payment. In most cases the forms can be submitted online only by the taxpayer but in February 2017 HMRC started to allow for agents to submit certain iForms online on behalf of clients. "AML Tax (UK) Limited, managed by Arthur Lancaster and part of Doug Barrowman's Isle of Man-based Knox Group, has been fined 150,000 after HMRC filed a High Court case over the company's failure to comply with formal information notices Company had initiated as part of a tax investigation." The overall amount may be reduced by any National Insurance contributions paid by you or Income Tax paid by your employee, on the basis of getting a loan as a benefit in kind. Anyone who thinks they may be involved in a tax avoidance scheme, or have been approached by a scheme promoter, should contact us as soon as possible to get help. HMRC has published its latest list of "named tax avoidance schemes, promoters, enablers and suppliers". Naming promoters is one of a number of measures that HMRC is using to help people identify avoidance schemes as part of the Tax Avoidance Dont Get Caught Out campaign. These lines provide priority access to tax agents and have considerably shorter waiting times. We also use third-party cookies that help us analyze and understand how you use this website. HMRC Counter-Avoidance Activity: an update Management of taxes February 1, 2018 HMRC provided an update at a recent meeting attended by the CIOT and other professional bodies. We'll assume you're ok with this, but you can opt-out if you wish. Find out more about the benefits of joining the Tax Faculty. HMRC is encouraging telephone and email contact using i forms. At Churchill Taxation, our tax advisers have decades of experience helping people and businesses to plan for a financially healthy future, while complying with the law. Those who believe that they are involved in a tax avoidance scheme are advised to contact HMRC as quickly as possible by calling 03000 534 226. The sooner you pay the less interest and penalties youll owe. Wed like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. If you think youll have difficulty paying what you owe under the settlement terms, we can help you settle your tax affairs and get out of disguised remuneration avoidance schemes by spreading payments over a number of years. If youre an authorised agent you can call the Debt Management and Banking Agent Dedicated Line about your clients debts. It will take only 2 minutes to fill in. Sir Mike Penning MP, co-chairs of the All Party Parliamentary Group (APPG) on the loan charge. If a tax avoidance scheme is not shown in the HMRC list, this does not mean that the scheme works or is in any way approved by HMRC. 9 followers . If you are a High Net Worth Unit or Large Business customer, please contact your Customer Relationship Manager. If nothing else, it will raise the profile and urgency of the complaint within the complaints team handling it. Mary Aiston, HMRC's director of counter-avoidance, said: "These schemes are cynically marketed as clever ways to pay less tax. Dont worry we wont send you spam or share your email address with anyone. This category only includes cookies that ensures basic functionalities and security features of the website. You should address your complaint to the office or officer dealing with the matter and head the email or letter Tier one complaint so there can be no doubt as to the nature of your correspondence. It is not anticipated that this measure will have any impact on groups sharing protected characteristics. For all other disguised remuneration scheme users, email: CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk. We have included below only those services which are available to agents there are additional services available to taxpayers and claimants through their digital tax account. We also use cookies set by other sites to help us deliver content from their services. HMRC is tackling the tax avoidance supply chain with over 150 enablers under investigation. This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. Hi, I have a received a letter from HMRC Counter-Avoidance make enquiries into my Self Assessment return for 2013/14. HMRC continues to tackle all aspects of the tax avoidance market. News stories, speeches, letters and notices, Reports, analysis and official statistics, Data, Freedom of Information releases and corporate reports. People can use HMRCs interactive risk checker to find out if their employment arrangements could involve tax avoidance. If you received a disguised remuneration loan through an employer, and that employer is currently in an insolvency process, we may engage with the insolvency office holder dealing with the insolvency before we can agree to settle with you. Following publication of the first enablers related GAAR Panel opinion in October 2022, HMRC has now issued the first enablers penalties. This can make the difference between winning (Abdul Noor v HMRC [2011] UKFTT 349 (TC)) and losing (R (Corkteck Ltd) v HMRC [2009] EWHC 785) a case. You can change your cookie settings at any time. Better still, if the complaint relates to basic maladministration (do use the term maladministration when writing to them), or inappropriate behaviour, you could also press for some or all of the tax to be written off, or an ongoing tax enquiry to be closed. Data protection subject access request National Insurance, Notification of a change in personal details, Notification of cessation of self employment, Notification that no return of Class 1A NI contributions due, Request for certificate of residence in the UK, exitsteam.counteravoidance@hmrc.gsi.gov.uk, Apply for a certificate of residence in the UK, CA3821 National Insurance - sending employees to work abroad, CA3822 National Insurance - employees going to work in the EEA, CA3837 National Insurance - apply for an E101 if self-employed in the EEA, CA8421i National Insurance - working in two or more EEA countries, CA9107 National Insurance - apply for a certificate of continuing liability when working abroad, S690 PAYE: Apply for a Section 690 or informal treaty direction, Basis period reform: How to deal with estimated figures, Opportunity to report UK property disposals on SA return only, Paper return for UK property CGT reporting available for download, Revenue Scotland consults on changes to additional dwelling supplement, The Windsor Framework: VAT and duty implications, Professional conduct in relation to taxation (PCRT), Capital gains (including Principal Private Residence Elections and quoted shares), Progress chasing correspondence/repayments, Venture Capital Trust/Enterprise Investment Scheme, Self assessment and PAYE for individuals - 0300 200 3311, Contractual disclosure facility (COP 9) - 0300 057 9336, Credit card sales campaign - 0300 123 9272, Worldwide disclosure facility - 0300 322 7012, Report tax avoidance schemes - 0300 058 8993, Getting out of a tax avoidance scheme - 0300 053 0435, Corporation tax group payment arrangements, Northern Ireland corporation tax office - 0300 059 9000, Individual employee queries - 0300 200 3300, National minimum wage queries - 0300 123 1100, Support for new employers - 0300 200 3211, National claims office (R40s) - 0300 200 3313, General enquiries and missing NI numbers - 0300 200 3500, Apply for a NI number (JobCentre Plus) - 0800 141 2075, Queries re paying online by card - 0300 200 3601, Self assessment payment by phone - 0300 200 3402, Difficulty paying, due date not yet passed - 0300 200 3835, Confirm identity of field force officer- 0300 200 3862, International debt (MARD) -0300 053 8932, National Benefit - Fraud Hotline 0800 854 440, NCA suspicious activity reports - 020 7238 8282, Annual tax on enveloped dwellings (ATED) - 0300 200 3510, Alcohol and tobacco warehousing - 0300 200 3701, Automatic exchange of information - 0300 057 6748, Charities and Community amateur sports clubs - 0300 123 1073, Construction industry scheme - 0300 200 3210, Creative industry tax reliefs - 0300 051 0191, Deceased estates, probate, IHT - 0300 123 1072, Employer related securities - 0300 055 0826, Non-UK resident landlords - 0300 051 6644, Shares and assets valuation - 0300 123 1082, Stamp duty land and reserve taxes - 0300 200 3510, State pension (new claims) - 0800 731 7898, New computerised transit system - 0300 322 7095, Overseas repayment unit, non-UK businesses - 0300 054 5316, Reliefs for disabled and older people - 0300 123 1073. HMRC received 28 responses to the discussion document and held a number of meetings with representative bodies and professional advisers. SS99 1BD. Customers who believe that they are involved in a tax avoidance scheme are advised to contact HMRC as quickly as possible by calling 03000 534 226. This website uses cookies to improve your experience while you navigate through the website. Special deliveries are accepted and although the receipt is more secure they take longer to process, as they are opened by a separate team. Mary Aiston, director of counter-avoidance at HMRC, said in a statement Thursday that the schemes "are cynically marketed as clever ways to pay less tax [but] the truth is they rarely work in the . Using these standard headings should speed up post processing and ensure that the item is directed to the correct area within HMRC. More details can be found in the policy costings document published alongside Budget 2018. Call the Agent Priority Line if youre handling tax credits issues on your clients behalf. Updated the email address to contact HMRC about contractor loan schemes from cl.resolution@hmrc.gov.uk to CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk.