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This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
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.
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.
Look up an error code if you enter wrong information into the CHIEF database system if you’re an importer or exporter.
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
Find out about information notices HMRC may give when checking if you have to pay a penalty for facilitating avoidance schemes involving non-resident promoters.
Partnership returns technical specifications for Self Assessment Online software developers.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
Find out about ongoing and closed tax policy consultations by checking the status of tax policy consultations.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
This update relates to Autumn Statement 25 November 2015 Income Tax and National Insurance changes from 6 April 2016.
Returns technical specifications for Self Assessment Online software developers.
The purpose of this technical note is to provide further background and information on the Autumn Budget 2017 announcement on tariff income.
Don’t include personal or financial information like your National Insurance number or credit card details.
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