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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 the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may 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.
Guidance for software developers on how to produce an IRmark for SOAP Protocol services.
Get help if you’re a tax agent or adviser who has clients who must complete Trust and Estate Tax Returns.
Check the availability and any issues affecting the Income Record Viewer for agents service.
This bulletin tells you about paying HMRC all the Income Tax and National Insurance contributions due if an administrator pays employees, during the period of administration.
This bulletin tells you about paying HMRC all the Income Tax and National Insurance contributions due if an administrator pays employees during the period of administration.
This bulletin gives an update about the voluntary process for insolvency practitioners to help HMRC manage the tax impact of directors' loan accounts.
This bulletin tells you where to find the correct address when sending correspondence to HMRC.
This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.
Draft guidance on the operation of the Northern Ireland Corporation Tax legislation.
Use these notes to help you make different notifications, including entering or exiting the regime, wind down periods and breach notifications.
Use this spreadsheet to send information about shares and securities if you receive a statutory notice from HMRC.
Check the availability and any issues affecting the Online End of Year Expenses and Benefits online service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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