We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
The Solicitor's Office Enforcement Section send out a copy of IR8 with every Winding-Up Petition which explains why they have issued the petition and what happens next.
How you could apply, disclose outstanding liabilities, and make payments for your offshore investments and assets in British Crown dependencies. The facilities have now closed for new applications.
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.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Find out about the criminal offences relating to offshore income, assets and activities and what can happen if you're convicted.
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.
Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
Agent authorisation PAYE technical specifications for software developers.
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.
Find out about Agents Strategy and the digital services HM Revenue and Customs are introducing for agents.
Find out about the new Anti-Tax Avoidance Directive (ATAD) about controlled foreign companies (CFCs).
Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances.
Updated information on the avoidance measure announced in the Autumn Statement 2013.
Impact on the taxation of regulatory capital instruments as a result of the proposed regulatory reforms from the Basel Committee on Banking Supervision.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).