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How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
Find out what to do if, as an employer, you cease trading, become insolvent, take over an existing business or make employees redundant when paying Statutory Parental Bereavement Pay.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
If you have a private pension, following the public service pensions remedy (known as McCloud), you may have to tell your pension provider of changes, or have new charges to pay.
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 scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not 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 ERS online service, annual returns, ceasing a scheme no longer operating or registered in error, net settlement reporting and Non-Statutory Clearance process.
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Find out about changes to the valuation agreement period for Enterprise Management Incentive (EMI) options, how to contact HMRC for advice about EMIs and share schemes and HMRC email address changes.
Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.
You can send elections, notifications and returns to HM Revenue and Customs by email or electronically to the company’s Shared Workspace.
You need to appoint an administrative or fiscal representative if you’re liable for Air Passenger Duty but you are not based in the UK.
How benefits, charges and payments for judicial pension schemes of Chapter 2 members are affected by the public service pensions remedy (also known as McCloud).
For public sector organisations, DVS provides valuations and property advice.
This information sheet tells you about the changes to HMRC’s policy that affect existing cost share groups following recent judgments made by the European Court of Justice.
Find out who pays Landfill Tax on material at unauthorised sites.
Find out how to submit a Landfill Tax return and what supporting records you need to keep.
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