In its Spotlight 54, HMRC reports on tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak. It says that is aware that unscrupulous promoters of tax avoidance schemes are targeting workers returning to the NHS. It cautions that you to be very careful not to sign up to these schemes, which HMRC considers to be tax avoidance.
https://www.gov.uk/guidance/tax-avoidance-promoters-targeting-returning-nhs-workers-spotlight-54
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