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This technical note sets out consequential amendments to legislation, where the power to set a Scottish rate of Income Tax interacts with other areas of Income Tax.
Specifies the formats and application protocol rules for the messages and service segments used in the CHIEF messages.
This publication explains the stamp duty and stamp duty reserve tax rules for intermediary and stock lending relief.
This factsheet provides information about the general anti-abuse rule (GAAR).
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Scottish rate of Income Tax newsletter published by HM Revenue and Customs (HMRC) in February 2018 containing updates and guidance on pension schemes.
Further guidelines for the printout of an Export Accompanying Document (EAD) and List of Items (LoI).
This document gives guidance on the Capital Gains Tax treatment of carried interest legislation announced at Summer Budget 2015 which will have effect from 8 July 2015.
Changes to the duty codes for ceramic foam filters, originating in the People’s Republic of China.
This main tax announcements for Autumn Statement 2015 made by the Chancellor.
This document sets out HMRC's criminal justice responsibilities for standards on the rights, support and protections of victims of crime.
Pension liberation newsletter published by HM Revenue and Customs (HMRC) in February 2015 containing updates and guidance on pension schemes.
Newsletter 62 published by HM Revenue and Customs (HMRC) in May 2014 containing updates and guidance on pension schemes.
Details for OFSI General licence INT/2025/7345664, Wind-down of Transactions Involving Iranian Banks (Worldwide)
Details for OFSI General Licence INT/2025/6488808, Wind Down of Positions Involving Litasco Middle East DMCC
This factsheet is about provisional counteraction notices given under the general anti-abuse rule (GAAR).
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Get guidance from HMRC if you're a tax agent or an adviser
Find out which records you must keep if you're the importer of CBAM goods.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Do not include personal or financial information like your National Insurance number or credit card details.
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