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Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrange…
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Find out about the changes to Individual Savings Accounts (ISA), Junior ISA (JISA) and the detailed guidance for Lifetime ISAs.
Get guidance from HMRC if you're a tax agent or an adviser
Find information about scheme reference numbers (SRNs) and the date they were withdrawn.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Guidance for Stamp Tax Online software developers on Government Gateway, HMRCIRmark and stamps taxes.
This technical note is about planned new legislation to support HMRC’s use of automated processes.
Use this technical documentation for trust and estate returns if you’re a software developer working with the Self Assessment online service.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
Trust and estate returns technical specifications for Self Assessment Online software developers.
Individual returns technical specifications for Self Assessment Online software developers.
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