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Get guidance from HMRC if you're a tax agent or an adviser.
Get guidance from HMRC if you’re a tax agent or an adviser.
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
This factsheet contains information about when HMRC use third party information notices.
This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.
This factsheet provides information about the general anti-abuse rule (GAAR).
This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.
This factsheet is about provisional counteraction notices given under the general anti-abuse rule (GAAR).
This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet tells you about the tobacco track and trace scheme and the penalties that may be charged and sanctions that may apply if you breach regulations.
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Excise Movement and Control System (EMCS) technical specifications for software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Use the GAAR Advisory Panel opinion on contractor rewards using loans and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
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