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Find out what information you may be asked for by your account provider and how that information is shared.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.
Find out what checks you should complete and how to report potential fraud if you’re an agency, employer or worker.
Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Find out about Automatic Exchange of Information and what it means.
Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
Find out about the rights article 6 of the European Convention on Human Rights gives you when HMRC are considering charging certain types of penalties.
Find out about the due diligence principles to assure your labour supply chains.
This factsheet provides information about compliance checks.
Licensing authorities must get an applicant to confirm they're aware of their tax responsibilities on first licence applications for taxi driver, private hire and scrap metal licences.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Classification of territories for the purposes of offshore non-compliance penalties.
Verify the identity of an officer from the HMRC Fraud Investigation Service (FIS) or a HMRC collector if they contact you in person.
This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
This factsheet tells you what information and documents you need to give HMRC for them to check your tax position.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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