HMRC has stated that they will withhold refunds till it is clarified that the claims placed are not a part of tax avoidance arrangement. The refunds will be made only if it is agreed upon the fact that they are not part of or dependent upon tax avoidance activities. In case the taxman is of the view that the effect of a given claim is acceleration or inflation of the relief or claim artificially, the department will be working with the tax payer to ensure that the refund only reflects that parts of the claim that are not disputed. In an update, HMRC said that they are not referring to the National Insurance Contributions where the claims for repayment do not usually arise as a result of avoidance schemes. They added saying that they are referring to examples when claims are made outside tax return. HMRC further pointed out that the small minority engaging in tax avoidance must not gain tax advantage in the period between tax due date and the phase when the queries are completed and disputes, resolved.