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Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Find out what steps you should take to ensure that you can declare that documents and returns being submitted to HMRC are correct and complete.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
Find out what information you may be asked for by your account provider and how that information is shared.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
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.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
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.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
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.
Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.
This factsheet provides information about compliance checks.
Find out about Automatic Exchange of Information and what it means.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
Classification of territories for the purposes of offshore non-compliance penalties.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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