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Data, Freedom of Information releases and corporate reports
Tax treaties and related documents between the UK and the Marshall Islands.
Find out about the Jersey Disclosure Facility which ran from 6 April 2013 to 31 December 2015
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Guidance on identical returns for Self Assessment Online software developers.
Check the availability and any issues affecting the Simple Assessment payment plan service.
Find HMRC payroll test data for software developers.
Guidance for Stamp Tax Online software developers on Government Gateway, HMRCIRmark and stamps taxes.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
How you could register and make a disclosure if you hold investments in Liechtenstein. The facility closed on 31 December 2015.
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.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
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.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
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