For decades there was a boom in tax avoidance where people were paid using loans – and lowered their tax bills in the process. The boom went bust when the government clamped down, leaving some users with vast tax bills.

Many of those people now owe life-changing amounts to HMRC yet campaigners say there has been insufficient action against the companies that promoted the schemes.

But while some individuals face ruin, File On 4 has discovered that the businesses behind some of those loan schemes are still active. But now they’ve been targeting front-line COVID workers.

Reporter: Felicity Hannah