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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.
Find the alcohol and tobacco warehouse declaration (ATWD) technical specifications for software developers.
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 have sent us an inaccurate return or other document.
This factsheet provides information about the use of third party information notices for enablers.
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 explains the checks on tax affairs when HM Revenue and Customs visit a business premises unannounced which was approved by the tribunal.
Excise Movement and Control System (EMCS) error messages for software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
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 extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Get help if you’re a tax agent or adviser who has clients with company losses to declare on Company Tax Returns.
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