We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
These notes give a brief description of each of the Finance Bill resolutions.
Get guidance from HMRC if you’re a tax agent or an adviser.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
Trust and estate returns technical specifications for Self Assessment Online software developers.
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
This overview highlights the main new budget 2015 announcements made by the Chancellor.
Newsletter 112 published by HMRC in July 2019 containing updates and guidance on pension schemes.
Get guidance from HMRC if you're a tax agent or an adviser.
Check the availability and any issues affecting the Register for Plastic Packaging Tax service.
This treaty was presented to Parliament in March 2016.
Newsletter 104 published by HMRC in October 2018 containing updates and guidance on pension schemes.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
Check the availability and any issues affecting the Landfill Tax online service.
Guidance on taxation of earnings if you're working inside and outside the UK and claiming the remittance basis of taxation.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
Notice made under paragraph 5(3)(b) of Schedule 9ZD to the Value Added Tax 1994 which has force of law.
Use form HM9 to apply to be a UK tax representative and become authorised to account for duty on excise goods sold to private individuals in Northern Ireland.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).