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HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering as an intermediary to report and pay VAT due to HMRC on behalf of your client.
Use form HM6 to claim a repayment of excise duty if your goods are being delivered from an EU member state into Northern Ireland.
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) scheme registration.
Find out how to change your details, leave the scheme or transfer production facilities to another producer.
If you’re a pension scheme administrator of a judicial public service pension scheme check how the public service pensions remedy (also known as McCloud) could affect you.
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
From April 2017 you must no longer import goods from North Korea using CFSP declarations if you're a CFSP authorisation holder or one of their representatives.
The general terms and conditions ISA managers must provide for all JISAs including transfers.
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
Find out the settlement opportunities for tax owed due to the Tax Tribunals and Court of Appeal finding that Eclipse Film Partners No 35 LLP was not trading.
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
This HM Revenue and Customs manual sets out the law and practice for the oil and gas fiscal regime.
Newsletter 60 published by HM Revenue and Customs (HMRC) in February 2014 containing updates and guidance on pension schemes.
Newsletter 66 published by HM Revenue and Customs (HMRC) in December 2014 containing updates and guidance on pension schemes.
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