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Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Check the availability and any issues affecting the Customs Freight Simplified Procedures (CFSP) online service.
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
Tax treaties and related documents between the UK and the Kyrgyz Republic.
Guidance for software developers on how to produce an IRmark for Gateway Protocol services.
Tax treaties and related documents between the UK and Bosnia-Herzegovina.
Tax treaties and related documents between the UK and Belarus.
This factsheet gives information about compliance checks and penalties under the Alcohol Wholesaler Registration Scheme.
This factsheet contains information about failure to comply with Automatic Exchange of Information (AEOI) obligations.
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 tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
Guidance for bodies seeking accreditation under the Community Investment Tax Relief (CITR) scheme.
Tax treaties and related documents between the UK and the Bahamas.
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.
Use form HM3 to apply for approval as a certified trader if your goods are being delivered from an EU member state into Northern Ireland or from Northern Ireland to an EU member state.
Find out how to account for VAT when you rent out and part-exchange pre-recorded video cassette films.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Do not include personal or financial information like your National Insurance number or credit card details.
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