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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.
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.
Find out about HMRC's criminal investigation policy powers and safeguards.
This factsheet is about disputes during compliance checks.
This factsheet gives information about checks by Campaigns and Projects.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
Tax treaties and related documents between the UK and Monaco.
This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
The rules and guidelines HMRC follows to resolve tax disputes.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Tax and duties HM Revenue and Customs (HMRC) can ask for a security on, how long they can keep it and what to do if you disagree.
Self-report a company or partnership that did not prevent the facilitation of tax evasion if you’re their authorised representative.
Tax treaties and related documents between the UK and Bermuda.
Employers and traders, HMRC may ask for a deposit or bond.
Don’t include personal or financial information like your National Insurance number or credit card details.
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