A tax avoidance promoter whose schemes were used by locum doctors and nurses faces a £900,000 penalty for failing to co-operate with HMRC.

HMRC has named five tax avoidance schemes, including three promoted by AML Tax (UK) Limited.

An Isle of Man-based wealth management and tax advice firm, AML Tax (UK) Limited, has been fined £150,000 for failing to provide HMRC with legally required information.

HMRC has launched a new tool to help self employed agency and contract workers employed through an umbrella company spot whether they are at risk of tax avoidance.