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Newsletter 111 published by HMRC in June 2019 containing updates and guidance on pension schemes.
This document provides guidance on the use of the Customs Handling of Import and Export Freight (CHIEF) accounting transactions.
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.
This treaty was presented to Parliament in January 2016.
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.
Find out about employment related securities scheme reporting requirements.
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.
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The Extra-Statutory Concession to ‘theatre angels’ is to be withdrawn from 31 March 2017.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
Notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law.
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