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Use these notes to help you make different notifications, including entering or exiting the regime, wind down periods and breach notifications.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
Find software developers that can help with entry summary declarations including safety and security declarations for imports.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Guidance on how intermediaries can calculate statutory payments for off-payroll working engagements using payroll software.
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
Check the availability and any issues affecting the Business Help and Education Emails online service.
Find HMRC payroll test data for 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.
Check the availability and any issues affecting the send your loan charge details service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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