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The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
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 the Electronic Data Capture Service (EDCS) online service.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement, to help you recognise …
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.
Use the GAAR Advisory Panel opinion on contractor rewards using loans and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
The credit card sales campaign is an opportunity open to individuals and companies in business.
This factsheet is about your rights under Article 6 of the European Convention on Human Rights (HRA) when HMRC is considering charging you an enabler penalty.
This factsheet tells you about penalties for transactions connected with VAT fraud.
This factsheet contains information about when HMRC use third party information notices.
This factsheet tells you about the penalties HMRC may charge if you submit returns and pay duty late.
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.
Public access to Debt Management and Banking guidance used internally by HM Revenue and Customs (HMRC).
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Use the template to send details of payments of interest, dividends, bonuses or other sums if you receive a statutory notice from HMRC.
Use this spreadsheet to send information about shares and securities if you receive a statutory notice from HMRC.
Use this template to send information about grants and subsidies housing benefit if you receive a statutory notice from HMRC.
Do not include personal or financial information like your National Insurance number or credit card details.
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