| answer text |
<p>HMRC estimates the tax gap, which is the difference between the amount of tax that
should, in theory, be paid to HMRC, and what is actually paid. Around £0.4 billion
of this gap is estimated to relate to marketed avoidance schemes, including disguised
remuneration (DR) schemes, in 2020-21. HMRC’s data shows that the vast majority of
marketed avoidance scheme use relates to DR schemes.</p><p> </p><p>DR avoidance schemes
seek to avoid tax that is due from those that use them, so action to counteract this
involves a tax charge on the scheme user, rather than the promoter or enablers of
such schemes.</p><p> </p><p>Where the user was employed, HMRC will go to the employer
to settle the tax due or collect the Loan Charge in the first instance. Where collection
from an employer is not possible, such as when the employer no longer exists or is
based offshore, HMRC considers other options to collect the tax due.</p><p> </p><p>The
Government and HMRC are committed to tackling promoters and enablers of tax avoidance
schemes. Legislation included in Finance Acts 2021 and 2022 strengthens and accelerates
this power and other measures to tackle promoters and enablers.</p>
|
|
