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Details for OFSI General licence INT/2025/6275812
The rules on how you can access your defined contributions pension savings from age 55 are changing from 6 April 2015.
Changes to Taxation Treaties since date of signing, including when they come into force.
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.
This treaty was presented to Parliament in January 2016.
This bulletin tells you about our latest survey on repayments and refunds.
This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
Changes to the duty codes for solar modules and cells produced by 2 exporters, originating in or consigned from China.
Find out what happens when HMRC may ask for a security bond for Construction Industry Scheme (CIS) if you're an employer or trader.
Newsletter 103 published by HMRC in September 2018 containing updates and guidance on pension schemes.
Bermuda financial institutions need to report under the Alternative Reporting Regime (ARR) using the ARR template.
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.
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
Notice made under The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 which has force of law.
Get guidance from HMRC if you're a tax agent or an adviser.
Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT
This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.
An impact assessment into the government's Breathing Space scheme
First published during the 2019 to 2022 Johnson Conservative government
Don’t include personal or financial information like your National Insurance number or credit card details.
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