On 14 February 2017, UK HMRC published an updated list of tax avoidance schemes that HMRC believes are being used to avoid paying tax due. The guidance includes schemes that HMRC has identified as having the features of tax avoidance and has started investigating. HMRC has been increasing its efforts against tax avoidance schemes in recent years, including new guidance on the disclosure of tax avoidance schemes, which was published in October 2016.