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Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
Verify the identity of an officer from the HMRC Fraud Investigation Service (FIS) or a HMRC collector if they contact you in person.
Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.
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 report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.
This factsheet provides information about compliance checks.
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 register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
The rules and guidelines HMRC follows to resolve tax disputes.
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.
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.
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.
Classification of territories for the purposes of offshore non-compliance penalties.
Find out about the due diligence principles to assure your labour supply chains.
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.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
Don’t include personal or financial information like your National Insurance number or credit card details.
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