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Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
Check the availability and any issues affecting the Gambling Tax online service.
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Get help if you’re a tax agent or adviser who has clients with National Insurance contributions and statutory payments to declare on tax returns.
Refund applications invited for Class 1A National Insurance Contributions paid in respect of certain overseas holiday homes purchased through a company.
This technical note is about new tax rules for loan relationships that are hybrid capital instruments.
Solve sign in related issues and access further guidance if you use the HMRC Shared Workplace online service.
A transcript of the HMRC Agent Toolkits film.
This is guidance on the taxation of pensions, mainly associated with the changes that were brought in on 6 April 2006.
Get help if you’re a tax agent or adviser who has clients with chargeable gains to declare on Company Tax Returns.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for trusts and estates income to declare on Self Assessment tax returns.
Remits of the Tax Disputes Resolution Board and the Customer Compliance Group Disputes Resolution Board.
How companies and syndicate managers use the Syndicated Loan Scheme to claim relief on loan interest.
Public access to Debt Management and Banking guidance used internally by HM Revenue and Customs (HMRC).
Find out about the procedures and conditions for remission of excise duty.
This notice explains how to ship, import and sell excise duty-paid goods for registered mobile operators during intra-EU journeys.
From 1 August 2018 anyone who carries out a regulated activity involving tobacco products manufacturing machinery in the UK requires a licence issued by HM Revenue and Customs.
Do not include personal or financial information like your National Insurance number or credit card details.
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