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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.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
This factsheet is about disputes during compliance checks.
Tax treaties and related documents between the UK and Bermuda.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
Self-report a company or partnership that did not prevent the facilitation of tax evasion if you’re their authorised representative.
Find out about HMRC's criminal investigation policy powers and safeguards.
This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
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.
This factsheet contains information about when HMRC may publish the details of people who deliberately get their tax affairs wrong.
This factsheet is about compliance checks into customs and international trade matters.
This factsheet tells you about the penalties HMRC may charge if there has been an under-assessment and you have not told us about it within 30 days.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
This factsheet provides information about checks relating to Excise Duty.
HM Revenue and Customs (HMRC) manages customers who deliberately don't pay taxes through the Managing Serious Defaulters (MSD) programme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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