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Find out about the changes to Individual Savings Accounts (ISA), Junior ISA (JISA) and the detailed guidance for Lifetime ISAs.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Get guidance from HMRC if you’re a tax agent or an adviser.
Find out about the increased subscription limit from 6 April 2020 and get technical help to submit Child Trust Fund return information electronically.
This factsheet contains information about the action that HMRC can take where there has been a breach of the Fulfilment House Due Diligence Scheme (FHDDS) Regulations.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Get guidance from HMRC if you're a tax agent or an adviser.
Check the availability and any issues affecting the Register for Digital Services Tax and change your details service.
If your agent business is based outside the UK and HMRC has approved your application you should finish setting up your agent services account.
When and how HMRC raises assessments, applies penalties and charges interest.
Find out if you need to tell HMRC about your overseas income and assets under the Requirement To Correct rules.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Find out about changes to Individual Savings Account (ISA) regulations and guidance on the transfer of investments from a Child Trust Fund (CTF) to an ISA.
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