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Notification to excise warehousekeepers and warehouse users of changes to conditions under section 92 Customs and Excise Management Act 1979, and section 15 Alcoholic Liquor Duties Act 1979.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
Check the availability and any issues affecting the Inheritance Tax online service.
This technical note is about new tax rules for loan relationships that are hybrid capital instruments.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Check the availability and any issues affecting the get access to the Manage your Alcohol Duty online service.
Check the availability and any issues affecting the Get an agent reference number for PAYE for agents service.
This code of practice refers to HM Revenue and Customs (HMRC) criminal justice working practices for suspects in Scotland only.
Relief for Research and Development (R&D) including claim notifications, additional information and amendments to company tax returns containing an R&D Claim.
This notice explains compliance checks for indirect tax matters if conduct involving dishonesty is suspected.
This notice explains how to ship, import and sell excise duty-paid goods for registered mobile operators during intra-EU journeys.
This notice explains how to claim a repayment and statutory interest if you have overpaid Excise Duty.
This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.
Tax treaties and related documents between the UK and Ethiopia.
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