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Get help if you’re a tax agent or adviser who has clients with chargeable gains to declare on Company Tax Returns.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
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 employee reward arrangements, including contributions to a trust 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 on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator 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.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
The credit card sales campaign is an opportunity open to individuals and companies in business.
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.
Check the availability and any issues affecting employment related securities (ERS).
Check the availability and any issues affecting employment intermediaries.
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
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.
List of companies who advised the New Computerised Transit System (NCTS) project team of their plans to develop commercial software solutions for NCTS.
The National Insurance contributions Act 2019 received Royal Assent on 24 July 2019.
Do not include personal or financial information like your National Insurance number or credit card details.
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