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On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
What to expect if HM Revenue and Customs investigates you, the penalties that may be charged and what details about you can be published.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
How you could register and make a disclosure if you hold investments in Liechtenstein. The facility closed on 31 December 2015.
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
How to complete supplementary pages CT600N and what information you need to include.
Get guidance from HMRC if you’re a tax agent or an adviser.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
Check the availability and any issues affecting the Duty Stamps online service.
Get help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns.
Guidance for software developers on how to produce an IRmark for Gateway Protocol services.
Forms P60 (2020 to 2021) for PAYE software developers.
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.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
The PAYE recognition for payroll software developers page is for software developers who've completed development and testing and want to apply for PAYE recognition.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
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