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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.
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
This factsheet tells you about the penalties HMRC may charge if you have sent us an inaccurate return or other document.
This factsheet provides information about the use of third party information notices for enablers.
Why assessments are issued and what to do if you receive one.
This technical note advises of 2 minor changes to the hybrid mismatch regime which will be introduced in Finance Bill 2017 and will take effect from 1 January 2017.
Examples of Corporation Tax treatment for common hedging arrangements.
Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.
Find important updates for pension scheme administrators about the ending of contracting-out.
Use the schema and supporting documents to report a cross-border arrangement under Mandatory Disclosure Rules (MDR).
Public access to Debt Management and Banking guidance used internally by HM Revenue and Customs (HMRC).
This technical note describes the proposed primary legislation and outlines the regulations that would subsequently be made under the primary legislation.
Defines the data elements used in the trade interface messages as specified in the related Technical Interface Specification (TIS) documents.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Impacting definitions and the Exchequer Secretary to the Treasury’s declaration for tax information and impact notes.
Details of how to elect not to receive Child Benefit.
Excise Movement and Control System (EMCS) technical specifications for software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
This notice provides legal and technical guidance about reforms to Pool Betting Duty from 1 December 2014.
Don’t include personal or financial information like your National Insurance number or credit card details.
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