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Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
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.
How to apply to HMRC for statutory clearances for transactions, and information to provide in your application.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
Find out about Automatic Exchange of Information and what it means.
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.
Tell HMRC about any tax fraud you have been involved in.
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 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.
This factsheet provides information about compliance checks.
Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.
This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.
Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Classification of territories for the purposes of offshore non-compliance penalties.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
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