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Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Get guidance from HMRC if you're a tax agent or an adviser.
The notice explains more about your legal obligation and the type of information HM Revenue and Customs requires from you.
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
This brief sets out the position of HM Revenue and Customs following the Supreme Court ruling in the case of Littlewoods Limited and others.
The National Insurance contributions Act 2019 received Royal Assent on 24 July 2019.
Get information about restriction of tax reliefs, consultations and the future of Gift Aid.
A transcript of the HMRC Agent Toolkits film.
Partnership returns technical specifications for Self Assessment Online software developers.
Individual returns technical specifications for Self Assessment Online software developers.
This factsheet tells you about the penalties HMRC may charge if you have sent us an inaccurate return or other document.
Don’t include personal or financial information like your National Insurance number or credit card details.
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