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
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
Check the availability and any issues affecting the Tied Oils Enquiry Service online service.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
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 General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
This document and its annexes set out the original terms of collaboration between HMRC and software developers.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
This treaty was presented to Parliament March 2019.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
Use this guidance for support if you're a software developer working with the Self Assessment Online service.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Trust and estate returns technical specifications for Self Assessment Online software developers.
This technical note is about planned new legislation to support HMRC’s use of automated processes.
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrange…
Autumn Statement 23 November 2016, Scottish Draft Budget 15 December 2016 and Income Tax changes from 6 April 2017.
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).