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
Emergency Alerts Test on Sunday 7 September, 3pm
Find out what information you may be asked for by your account provider and how that information is shared.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
This factsheet tells you about penalties for inaccuracies in a return or other document.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
Tell HMRC about any tax fraud you have been involved in.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.
Find out about Automatic Exchange of Information and what it means.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.
Classification of territories for the purposes of offshore non-compliance penalties.
This factsheet provides information about compliance checks.
Find out about the rights article 6 of the European Convention on Human Rights gives you when HMRC are considering charging certain types of penalties.
This factsheet is about disputes during compliance checks.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Find out what information you'll need to collect under the Cryptoasset Reporting Framework (CARF).
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).