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Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be 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.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise a…
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
Guidance on why your account provider may ask you to provide information about yourself and your tax residence status.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.
This factsheet contains information about when HMRC use third party information notices.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.
This factsheet tells you about the Tobacco Track and Trace scheme and the penalties that may be charged and sanctions that may apply if you breach regulations.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
This factsheet tells you about the penalties HMRC may charge if you have sent us an inaccurate return or other document.
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Get information about restriction of tax reliefs, consultations and the future of Gift Aid.
This information charter sets out the standards that you can expect from HMRC when we request or hold information about you.
Use the template to send details of payments of interest, dividends, bonuses or other sums if you receive a statutory notice from HMRC.
Don’t include personal or financial information like your National Insurance number or credit card details.
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