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HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
When and how HMRC raises assessments, applies penalties and charges interest.
How you could apply, disclose outstanding liabilities, and make payments for your offshore investments and assets in British Crown dependencies. The facilities have now closed for new applications.
Accessible documents at the Adjudicator’s Office
Get information about restriction of tax reliefs, consultations and the future of Gift Aid.
Local Test Service (LTS), Gateway Reflector and compressed data xml samples for Charities Online software developers.
This treaty was presented to Parliament March 2019.
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.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.
This factsheet tells you about the penalties HMRC may charge if you have sent us an inaccurate return or other document.
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 tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
This factsheet provides information about the general anti-abuse rule (GAAR).
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
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 gives information about penalties HMRC may charge in relation to country-by-country reporting.
Construction Industry Scheme (CIS) technical specifications for software developers.
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