We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
Newsletter 113 published by HMRC in August 2019 containing updates and guidance on pension schemes.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Guidance on how intermediaries can calculate statutory payments for off-payroll working engagements using payroll software.
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
Check the tariff classification for picnic rugs made up of 2 layers of knitted textile fabrics.
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
Manual archived - guidance now obsolete
Find out about the reduced Anti-Dumping Duty rate granted to a new exporting producer of ceramic tableware and kitchenware from the People's Republic of China.
This factsheet tells you about the penalties HMRC may charge if you do not submit your Economic Crime Levy on time, pay the correct amount of levy or if we find something wrong during a compliance check.
Find out about continuing anti-dumping on imports of certain ferro-silicon from China and Russia.
This page has been archived.
Newsletter 85 published by HM Revenue and Customs (HMRC) in March 2017 containing updates and guidance on pension schemes.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
Check the tariff classification for protective charging cases covers for wireless headphones.
Investigation into certain corrosion resistant steels, originating in the People’s Republic of China.
Duty on imports of certain bicycles produced by City Cycle Industries and consigned from Sri Lanka has been re-imposed.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).