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HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
How to register, make changes to your registration, view your account and submit returns online
Information and examples and how to calculate specified amount.
Information about declaration process and associated customs procedures for military freight
Recommended next steps, considerations, further questions you may have and how to give feedback.
Details enforcement action and financial impacts to businesses.
Information on how to incorporate principles of robust assurance throughout the key stages of a typical contracting process.
Information about the impact that labour supply chain risks can have, including the ways that risks can affect people.
Check the tariff classification for inlets for blankets and pillows.
What bad debt relief is and how to claim it.
What a VAT group registration is and how it works.
Find out what records you need to keep as an excise warehousekeeper.
How you could register and make a disclosure if you hold investments in Liechtenstein. The facility closed on 31 December 2015.
When employers can claim tax relief on their contributions to an employee’s overseas pensions scheme.
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
Use the online service if you produce, use or set aside more than 2,500 litres of biofuels a year.
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