The rules, announced on Budget day, will force companies using certain avoidance schemes and those marketing them to clients, to disclose details to the Inland Revenue.
Schemes that the department considers relevant will be handed a registration number which will then have to be included on the company’s tax return, increasing the chances of an investigation.
The Treasury has been criticised by accountants for not making the rules public sooner, so increasing business uncertainty.
According to the Revenue the rules will provide definitions of employment and financial products along with a series of tests.
Check www.inlandrevenue.gov.uk/drafts/disclosure.htm for more details.
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