Recognising, rejecting and reporting tax avoidance schemes

Clients

Clients who have an appetite for high-risk arrangements and tax avoidance schemes may increase the level of risk you and your firm are exposed to.

You may need to reconsider your connection with any clients who:

• insist on entering into arrangements where the risk is one that you are not comfortable with, or
• won't take your advice and continue to insist you make claims in their return that deliberately avoid or evade tax.

You need to consider whether these connections are worth the potential penalties and risks to your reputation.