If the person finds they are already using one of these schemes they should leave it as soon as possible and should contact HMRC and settle any outstanding tax as soon as possible.
Earlier this month (March 19), HMRC published a policy paper outlining its strategy to tackle promoters of mass-marketed tax avoidance schemes.
Tax avoidance is bending the tax rules in order to gain a financial advantage which was never intended by parliament.
Promoters of tax avoidance schemes include companies and people ranging from the designers of schemes to accountants and financial advisers who recommend the schemes to their clients.
Going forward HMRC will use employers' PAYE real time information returns and other data to spot avoidance risks, meaning it will no longer have to wait until the self assessment deadline to catch people underpaying tax.
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