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You were able to get a payment deferral or deregister if you were a business with an annual fee due between 1 May and 30 September 2020.
Trust and estate returns technical specifications for Self Assessment Online software developers.
Find out about transitional rules for Land Transaction Tax (LTT) following the change from Stamp Duty Land Tax (SDLT) in Wales on 1 April 2018.
This technical note is about planned new legislation to support HMRC’s use of automated processes.
Autumn Statement 23 November 2016, Scottish Draft Budget 15 December 2016 and Income Tax changes from 6 April 2017.
Partnership returns technical specifications for Self Assessment Online software developers.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Guidance notes to a new return for the 2015 to 2016 tax year under schedule 23 to FA 2011. The return is to be completed, if they have anything to report, by those financial institutions who have to complete Bank and Buildi…
Find out about the new Anti-Tax Avoidance Directive (ATAD) about controlled foreign companies (CFCs).
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Find out about changes to Individual Savings Account (ISA) regulations and guidance on the transfer of investments from a Child Trust Fund (CTF) to an ISA.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.
Get guidance from HMRC if you're a tax agent or an adviser.
This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action has not been taken on time.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
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