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Data, Freedom of Information releases and corporate reports
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
Newsletter 78 published by HM Revenue and Customs (HMRC) in May 2016 containing updates and guidance on pension schemes.
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
These notes give a brief description of each of the Finance Bill resolutions.
This treaty was presented to Parliament in February 2024.
Notice in accordance with Schedule 9ZE to the Value Added Tax Act 1994 which has force of law.
Changes to the duty codes for aspartame, originating in the People’s Republic of China.
This brief sets out the position of HM Revenue and Customs following the Supreme Court ruling in the case of Littlewoods Limited and others.
Details for OFSI General licence INT/2025/5632740, Interim Basic Necessities for Designated Persons
This note describes changes to the legislation, which took effect on 1 November 2007, and explains how the relief operates in practice.
The National Insurance contributions Act 2019 received Royal Assent on 24 July 2019.
Get information about restriction of tax reliefs, consultations and the future of Gift Aid.
This treaty was presented to Parliament in September 2025.
Use the GAAR Advisory Panel opinion on contractor rewards using loans and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Supplementary guidance on Section 371IH(9A) to (9E) of Part 9A TIOPA 2010 for Controlled Foreign Companies (CFCs) with accounting periods beginning on or after 1 January 2013.
Guidance on the reduced rate for women's sanitary products
A transcript of the HMRC Agent Toolkits film.
Details for OFSI General licence INT/2025/7345264, Wind-down of Transactions Involving UK-based Firms
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