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This factsheet contains information about failure to comply with Automatic Exchange of Information (AEOI) obligations.
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
This factsheet contains general information about compliance checks into tax advantage schemes.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Check the availability and any issues affecting the DIY housebuilder scheme online service.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Excise Movement and Control System (EMCS) technical specifications for software developers.
A bi-monthly magazine for employers and agents that gives up to date information on payroll topics.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise 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.
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Solve sign in related issues and access further guidance if you use the HMRC Shared Workplace online service.
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.
Get help if you’re a tax agent or adviser who has clients with chargeable gains to declare on Company Tax Returns.
Guidance for voluntary and community sector organisations on how to apply for HMRC's funding grant for 2024 to 2027.
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