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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.
What you need to know about the new rules if you're in a labour supply chain which includes an umbrella company, or any third person supplying labour.
Find out what information you may be asked for by your account provider and how that information is shared.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
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 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 provides information about compliance checks.
Find out about Automatic Exchange of Information and what it means.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
Tell HMRC about any tax fraud you have been involved in.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Find out what information you'll need to collect under the Cryptoasset Reporting Framework (CARF).
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.
Classification of territories for the purposes of offshore non-compliance penalties.
Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.
Find out about the due diligence principles to assure your labour supply chains.
Find out what checks you should complete if you’re an agency, employer or worker and how to report potential fraud.
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