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Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
This Appendix provides a detailed breakdown of the specific data elements needed for the Bulk Import Reduced Data Set (BIRDS) declaration category.
Tax treaties and related documents between the UK and Antigua and Barbuda.
Agent authorisation PAYE technical specifications for software developers.
Agent authorisation Self Assessment technical specifications for software developers.
Get guidance from HMRC if you’re a tax agent or an adviser.
Get guidance from HMRC if you're a tax agent or an adviser.
Provides a glossary of the terms and abbreviations which users of Customs Handling of Import and Export Freight (CHIEF) may encounter in the user guides and trade interfaces.
Find out about the print layout for Transit Security Accompanying Documents (TSAD) and Transit Security List of Items (TSLoL).
Tax treaties and related documents between the UK and Zaire.
This notice explains the duty placed upon tobacco manufacturers to avoid facilitating smuggling.
Find recognised suppliers and software for filing your EC Sales List declarations online.
This page sets out how we can work together to deliver an effective, efficient and consistent service.
This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.
Annex of primary and secondary legislation.
Information about security for debt and payment requirements.
Information about transit movements and Temporary Storage (TS) with Simplified Customs Declaration Process (SCDP).
Check the tariff classification for all kinds of watch straps, watch bands and watch bracelets used for fastening watches to the wrist.
Find software developers that can provide software to let you submit presentation of goods notifications for the safety and security process when goods arrive in Northern Ireland.
Do not include personal or financial information like your National Insurance number or credit card details.
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