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Guidance notes on entities affected by The International Tax Compliance (United States of America) Regulations 2013.
Use the template to send details of payments of interest, dividends, bonuses or other sums if you receive a statutory notice from HMRC.
Find out about the Liechtenstein Disclosure Facility which ran from 1 September 2009 to 31 December 2015.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
This factsheet explains why HMRC visits a premises to inspect excise goods and any items linked to those goods or relevant services.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
This factsheet tells you about old Self Assessment penalty rules and when they apply.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Public access to Debt Management and Banking guidance used internally by HM Revenue and Customs (HMRC).
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity, to help you recognise when arrangements may be ab…
Check the availability and any issues affecting the Inheritance Tax online service.
The notice explains more about this legal obligation and the type of information HM Revenue and Customs (HMRC) require from you.
Details of the standard and higher rates of Insurance Premium Tax payable.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
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…
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