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This factsheet explains the checks on tax affairs when HM Revenue and Customs visit a business premises unannounced which was approved by the tribunal.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
Impacting definitions and the Exchequer Secretary to the Treasury’s declaration for tax information and impact notes.
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.
What the directive says about exchange of information and withholding tax, how to opt not to have tax withheld and how to eliminate double taxation.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
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 a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be 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.
This bulletin tells you about the new telephone number to call when contacting Enforcement and Insolvency Services.
This bulletin tells you about excise approvals and duty for insolvent customers.
This bulletin explains how to use the email subject header correctly so that HMRC can respond to your queries.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Use this template to send information about houses in multiple occupation 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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