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
Find important updates for pension scheme administrators about the ending of contracting-out.
OFSI report of penalty for a breach of financial sanctions – failing to respond to a regulation 72 request.
March 2023 newsletter to update stakeholders on the latest news for tax-free savings.
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.
Newsletter 111 published by HMRC in June 2019 containing updates and guidance on pension schemes.
Details for OFSI General licence INT/2025/6275812
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
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.
Changes to the duty codes for solar modules and cells produced by 2 exporters, originating in or consigned from China.
Newsletter 103 published by HMRC in September 2018 containing updates and guidance on pension schemes.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.
Details for OFSI General licence INT/2025/7328184, Payments by Revenue Authorities
Get guidance from HMRC if you're a tax agent or an adviser.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
The Extra-Statutory Concession to ‘theatre angels’ is to be withdrawn from 31 March 2017.
An impact assessment into the government's Breathing Space scheme
First published during the 2019 to 2022 Johnson Conservative government
This treaty was presented to Parliament in January 2016.
The notice explains more about your legal obligation and the type of information HM Revenue and Customs requires from you.
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).