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
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Intergovernmental agreement (IGA) approach to The Foreign Account Tax Compliance Act (FATCA) aiming to improve tax evasion between the UK and US.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
This treaty was presented to Parliament in February 2026.
The purpose, membership and terms of reference for the Debt and Fraud Information Sharing Review Board.
Find out whether your charity needs to report financial account information under the Automatic Exchange of Information requirements.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
This treaty was presented to Parliament in January 2016.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Crown Dependencies and Overseas Territories have entered into automatic tax information exchange agreements with the UK.
This treaty was presented to Parliament in January 2014.
This notice explains the civil evasion penalty procedure when conduct involving dishonesty is suspected.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Pilot of multilateral tax information exchange based on the Model Intergovernmental Agreement to improve International Tax Compliance.
This treaty was presented to Parliament in June 2015.
This treaty was presented to Parliament in August 2018.
This treaty was presented to Parliament in January 2020.
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).