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
Get help if you’re a tax agent or adviser who has clients with National Insurance contributions and statutory payments to declare on tax returns.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Get guidance from HMRC if you're a tax agent or adviser
Get guidance from HMRC if you're a tax agent or an adviser
Look up an error code if you enter wrong information into the CHIEF database system if you’re an importer or exporter.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for trusts and estates income to declare on Self Assessment tax returns.
This technical note provides the detail as to how the proposed legislation will operate.
Check the availability and any issues affecting the Submit a Digital Services Tax return online service.
If you're an electricity producer or energy supplier, find out how to correct errors and what to do if you've paid too little or too much levy.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
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.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
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).
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Check agent authorisation technical specifications if you are a software developer.
Don’t 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).