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How HMRC calculates and notifies UK-based businesses about customs civil penalties for contraventions of EU and national legal requirements.
What happens if you underpay import or export duties and who is responsible for the debt.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Find out about the law and regulations for customs civil penalties.
Find out about ongoing and closed tax policy consultations.
Find out about a scheme used by individual landlords to avoid paying tax on their property income.
Check if your company qualifies for Video Games Tax Relief for Corporation Tax and what you can claim.
Get extra help dealing with HMRC if you're a tax agent or adviser trying to resolve ongoing issues for a client.
How to pay annual tax on enveloped dwellings (ATED) and how long it takes for your payment to reach HMRC.
Benefits and step-by-step guide on how to get your tax return done early.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Check the availability and any issues affecting the Help to Save service.
What to do if you disagree with an HMRC decision, and the sanctions for not following the rules.
Use this helpsheet to find out if you’re entitled to Investors’ Relief.
Approved final version of form P46 (Pen) for PAYE software developers.
Check the list of voluntary and community sector organisations funded by HMRC who can give you extra support with your tax or claims such as tax credits or Child Benefit.
Find out what HMRC can do if you’re a tax adviser who is suspected of sanctionable conduct.
Information and resources to help sole traders, landlords and their agents understand and prepare for Making Tax Digital for Income Tax.
Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
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