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<p>Promotion or operation of mass marketed tax avoidance schemes is not in, or of
itself, a criminal offence. However, there are a range of offences which might be
committed by those who promote tax avoidance schemes or advise on their use.</p><p>On
that basis, to date, while there have been no prosecutions of individuals for the
promotion and/or operation of schemes subject to the Loan Charge, one individual involved
in selling Disguised Remuneration schemes subject to the Loan Charge has been convicted
for a related offence. Also, a number of individuals are currently under criminal
investigation by HMRC for offences linked to schemes subject to the Loan Charge.</p><p>In
addition to schemes subject to the Loan Charge, since 1 April 2016, more than 20 individuals
have been convicted for offences relating to arrangements which have been promoted
and marketed as tax avoidance. These have resulted in over 100 years of custodial
sentences and 9 years of suspended sentences being ordered, the majority of which
relate to promoters.</p><p>Prosecutions are only one type of intervention available
to HMRC where they identify concerns.</p>
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