HMRC have created four specialist teams to handle compliance checks into direct tax avoidance schemes used by small and medium-sized enterprises (SMEs).
The move comes after government’s comprehensive spending review highlighted the need by the taxman to adopt a consistent approach in tackling avoidance risk.
Cases within the Revenue’s current employee benefit trust settlement strategy are excluded from the arrangements. The teams will cover England’s central region (and be based in Stoke), the east (from various locations), the south-east (Bournemouth), and London and Anglia (Luton).
HMRC hope to complete the transfer of details of around 1,850 SME compliance checks to the teams by the end of January. Taxpayers and their authorised advisers will be alerted in writing of a change to both the officer and office dealing with their case.