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This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
This factsheet tells you about the penalties HMRC may charge if there has been an under-assessment and you have not told us about it within 30 days.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
HM Revenue and Customs (HMRC) manages customers who deliberately don't pay taxes through the Managing Serious Defaulters (MSD) programme.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Employers and traders, HMRC may ask for a deposit or bond.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Advice on what records you need to keep for tax purposes and how long you need to keep them.
When and how HMRC raises assessments, applies penalties and charges interest.
This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.
This factsheet is about compliance checks into customs and international trade matters.
This factsheet contains information about when HMRC may publish the details of people who deliberately get their tax affairs wrong.
This factsheet explains about checks on records and assets when HM Revenue and Customs visit a business premises.
This factsheet explains why HMRC visits a premises to inspect excise goods and any items linked to those goods or relevant services.
If you've received a grant but were not eligible or you've been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
This factsheet tells you about the penalties HMRC may charge if you are involved in electronic sales suppression (ESS).
Don’t include personal or financial information like your National Insurance number or credit card details.
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