May 2018 / United Kingdom

On 1 May 2018, HMRC launched a portal to its collection, Tax avoidance: enablers. The collection includes:

• information on who HMRC classes as an enabler of tax avoidance;
• information on penalties; and
• a checklist of what to do if one may be liable to a penalty for enabling tax avoidance.

On 18 May 2018, HMRC launched a consultation on off-payroll working rules in the private sector (commonly known as IR35), which ensure that people working through a personal service company pay broadly the same income tax and national insurance contributions (NIC) as if they were employed. The consultation seeks views on the best way to tackle non-compliance with such rules. The consultation runs to 10 August 2018.