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Get guidance from HMRC if you're a tax agent or an adviser
Get guidance from HMRC if you're a tax agent or adviser.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Check the availability and any issues affecting employment related securities (ERS).
Find out about the Excise Movement Control System (EMCS) specifications for software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
This brief sets out the position of HM Revenue and Customs following the Supreme Court ruling in the case of Littlewoods Limited and others.
Find out about the Isle of Man Disclosure Facility which ran from 6 April 2013 to 31 December 2015
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond.
Check the availability and any issues affecting the Online End of Year Expenses and Benefits online service.
Use forms P11D and P11D Working Sheets (2021 to 2022) to help develop payroll software if you're a PAYE software developer.
Don’t include personal or financial information like your National Insurance number or credit card details.
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