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Tax treaties and related documents between the UK and Aruba.
Find out about the Liechtenstein Disclosure Facility which ran from 1 September 2009 to 31 December 2015.
Tax treaties and related documents between the UK and Anguilla.
Tax treaties and related documents between the UK and Liberia.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Report and recommendations from the Business Records Check (BRC) review.
This factsheet contains information about when HMRC use third party information notices.
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 gives information about the penalties HMRC may charge if your return is more than 12 months late.
This factsheet contains information about VAT dishonest conduct penalties.
Guidance on why your account provider may ask you to provide information about yourself and your tax residence status.
An update on the UK implementation of the treatment of accounts held by non-financial charities and other not for profit organisations.
Information on what you need to do to tell HM Revenue and Customs about your Swiss bank accounts and other offshore investments.
This factsheet contains information about the action that HMRC can take where there has been a breach of the Fulfilment House Due Diligence Scheme (FHDDS) Regulations.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
Find out about the penalties HMRC charges for false registration within the Construction Industry Scheme (CIS).
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
This factsheet provides information about the general anti-abuse rule (GAAR).
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
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