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
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Use these materials to communicate with your members, clients, and customers about changes to VAT interest charges, late submission and late payment penalties from January 2023.
How and why HMRC raises assessments, applies penalties and charges interest.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
HM Revenue and Customs (HMRC) manages customers who deliberately don't pay taxes through the Managing Serious Defaulters (MSD) programme.
Find out about the criminal offences relating to offshore income, assets and activities and what can happen if you're convicted.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Guidance notes to a new return for the 2015 to 2016 tax year under schedule 23 to FA 2011. The return is to be completed, if they have anything to report, by those financial institutions who have to complete Bank and Buildi…
Records and paperwork you must keep if you’re a passenger plane operator.
How to complete supplementary pages CT600N and what information you need to include.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Get guidance from HMRC if you’re a tax agent or an adviser.
Get guidance from HMRC if you're a tax agent or an adviser
Get guidance from HMRC if you're a tax agent or an adviser.
Check the availability and any issues affecting Annual Tax on Enveloped Dwellings (ATED).
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).