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This guidance note explains changes to the VAT treatment of intra-EU chain transactions and to the conditions for zero rating intra-EU supplies of goods.
Local Test Service (LTS), Gateway Reflector and compressed data xml samples for Charities Online software developers.
Bulletin for Child Trust Fund (CTF) providers about amendments to the CTF regulations and guidance notes.
Why assessments are issued and what to do if you receive one.
Find important updates for pension scheme administrators about the ending of contracting-out.
This treaty was presented to Parliament March 2019.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
This factsheet tells you about the penalties HMRC may charge if you have sent us an inaccurate return or other document.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
Find out about the compliance checks HMRC carries out on certain large, complex businesses and their tax affairs.
This factsheet provides information about the general anti-abuse rule (GAAR).
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.
This factsheet tells you about the Tobacco Track and Trace scheme and the penalties that may be charged and sanctions that may apply if you breach regulations.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.
Find out about the force of law guidance for Alcohol Duty.
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