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Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
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 much you'll need to pay if Digital Services Tax applies to your business.
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.
Tax treaties and related documents between the UK and Aruba.
Get information about the Trust Registration Service, guidance refresher and the aggregate donation update.
Get information about restriction of tax reliefs, consultations and the future of Gift Aid.
This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
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 the penalties HMRC may charge if you do not submit your Economic Crime Levy on time, pay the correct amount of levy or if we find something wrong during a compliance check.
This factsheet is about tax avoidance schemes and accelerated payment notices.
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.
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