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Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement, to help you recognise …
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
Guidance for software developers on how to produce an IRmark for SOAP Protocol services.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Forms P60 (2017 to 2018) for PAYE software developers.
Use this tool if you are a software developer wanting to produce user-defined XML test scenarios.
Find out information about the Apprenticeship Levy if you are a software developer working with payroll software.
Find out technical specifications if you're a Pension Schemes Online software developer.
Event report XML schema, validation rules and error messages for Pension Schemes Online software developers.
Find out about the Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Tax treaties and related documents between the UK and San Marino.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Check the availability and any issues affecting the Shared Workspace online service.
Income Tax and National Insurance changes from April 2020.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
This treaty was presented to Parliament in March 2019.
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