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Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Check the availability and any issues affecting the Fulfilment House Due Diligence Scheme online service.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Check the availability and any issues affecting the Get an agent reference number for PAYE for agents service.
This template is for charity shops to use to advise donors if the proceeds of sale under method A are more than £100.
Get help if you’re a tax agent or adviser who has clients with company losses to declare on Company Tax Returns.
How bankruptcy, an Individual Voluntary Arrangement (IVA) or a Debt Relief Order (DRO) affects your redress payment under HCRS.
Explains the government's position on existing money laundering reporting requirements in conjunction with checks under the Immigration Act 2014.
Penalty notice regarding a breach of financial sanctions regulations.
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.
Guidance on changes to the remittance basis.
This note provides further details of the proposals announced in the Summer Budget on 8 July 2015 for the main residence nil-rate band.
This bulletin tells you about when and how insolvency practitioners should contact HMRC with requests for appointment nomination.
This bulletin tells you about the new telephone number to call when contacting Enforcement and Insolvency Services.
This bulletin tells you about excise approvals and duty for insolvent customers.
This bulletin explains how to use the email subject header correctly so that HMRC can respond to your queries.
Don’t include personal or financial information like your National Insurance number or credit card details.
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