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HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
The guidance and best practice provided by DVS for central government services.
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.
Find out about the different rules that apply to some employment types to decide your employee’s entitlement of Statutory Neonatal Care Pay.
For public sector organisations, DVS provides valuations and property advice.
Find out how to report support payments relating to self-isolation due to coronavirus (COVID-19), on your Self Assessment tax return.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.
Find out how to apply to the Spirit Drinks Verification Scheme, pay fees and comply with the product specification for Dovey Native Botanical Gin.
How businesses can get a rebate of duty on light oil used as a furnace fuel.
When and how to appoint a representative in the UK and HMRC approval.
Some employment types like agency workers, directors and educational workers, have different rules for entitlements.
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