We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Understand how trading conditions and insurance can limit the financial risk for freight forwarders.
What happens if you underpay import or export duties and who is responsible for the debt.
Documents, certificate, letters, and notes available from the British embassy and consulates in the USA.
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
What you need to know about and do to comply with the law and keep consumers safe.
Information for manufacturers of medical devices about reporting adverse incidents and field safety corrective actions to the MHRA.
How to get the right people with the right skills on your charity's trustee board.
Find out if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
The rules for employment agencies and businesses: licences, vulnerable people, opting out, job advertisements, transfer fees, trade unions, terms and conditions and contracts, travel and accommodation for work-seekers
Who gets copyright, types of work it covers, permitted use of copyright material, how to license and sell copyright and help resolving disputes
Register your client’s trust online if you’re a tax agent or adviser.
Find out about the VAT liability of insurance transactions and insurance related services.
These notices make directors and others responsible for paying the tax debts of companies they've been involved in.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).