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This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
This brief sets out HMRC's policy on the changes to the time limits for VAT refund schemes if you're a local authority, fire authority, police or similar body.
Find out about the End of Year reporting process for Continuing Accounts of Deceased Investors and Junior Individual Savings Accounts (ISA) subscription limits.
This document is part of the Technical Interface Specification (TIS) for Direct Trader Input (DTI) to Customs Handling of Import and Export Freight (CHIEF) and Inventory system linking.
This note affects individuals who claim non domicile status.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
Records you must keep if you’re liable for Cider Duty.
Changes to the duty codes for certain solar modules, panels and cells, originating or consigned from China.
Newsletter 79 published by HM Revenue and Customs (HMRC) in June 2016 containing updates and guidance on pension schemes.
Partnership returns technical specifications for Self Assessment Online software developers.
Find out important updates for pension scheme administrators to make all individuals contracted out pension rights are secured correctly.
Defines the EDIFACT messages for consolidating consignments and controlling movements.
This treaty was presented to Parliament in April 2023.
Information to help you tell HM Revenue and Customs about your interests in an offshore company, structure or other investments.
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Find out about changes to Individual Savings Account (ISA) regulations and guidance on the transfer of investments from a Child Trust Fund (CTF) to an ISA.
Find out about the review on the Save As You Earn (SAYE) Bonus Rate Mechanism.
Newsletter 108 published by HMRC in March 2019 containing updates and guidance on pension schemes.
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