Corporate report

Use of marketed tax avoidance schemes in the UK

HMRC’s reports on marketed tax avoidance and how the market has changed.

• From: HM Revenue & Customs
• Published: 26 November 2020
• Last updated: 30 November 2022 — See all updates

Documents

Use of marketed tax avoidance schemes in the UK (2020 to 2021)

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Use of marketed tax avoidance schemes in the UK (2019 to 2020)

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Use of marketed tax avoidance schemes in the UK (2018 to 2019)

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Details

These reports set out the numbers and characteristics of taxpayers using avoidance schemes. They include the types of schemes most used, occupations, locations and the declared income of those involved.

They bring together facts and figures with a narrative about how people can avoid being drawn into avoidance schemes.

We aim to improve the understanding of the nature of tax avoidance, the need for all parties to play their part in tackling it and to set out what HMRC is doing particularly in relation to tackling promoters of tax avoidance.

Published 26 November 2020
Last updated 30 November 2022 + show all updates

1. 30 November 2022

   Published 'Use of marketed tax avoidance schemes in the UK (2020 to 2021)'.

2. 30 November 2021

   Added 'Use of marketed tax avoidance schemes in the UK (2019 to 2020)'.

3. 17 March 2021

   Figure 3 and Figure 6 have been updated to reflect a correction in the statistical code that produces them.

4. 26 November 2020

   First published.