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Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.
Find information about scheme reference numbers (SRNs) and the date they were withdrawn.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
Use these tables to complete your payroll manually if you're an employer exempt from filing online.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
Check the availability and any issues affecting the Tied Oils Enquiry Service online service.
Accessible documents at the Adjudicator’s Office
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
How to complete supplementary pages CT600N and what information you need to include.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Check agent authorisation technical specifications if you are a software developer.
Get guidance from HMRC if you're a tax agent or an adviser.
Get guidance from HMRC if you’re a tax agent or an adviser.
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