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This factsheet is about provisional counteraction notices given under the general anti-abuse rule (GAAR).
This factsheet is about tax avoidance schemes and accelerated payment notices.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
This factsheet contains information about VAT dishonest conduct penalties.
Summary of response on draft changes to the exisiting Disclosure of Tax Avoidance Schemes (DOTAS) hallmark regulations along with draft regulations for a new financial products hallmark.
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.
Check the availability and any issues affecting the DIY housebuilder scheme online service.
Impacting definitions and the Exchequer Secretary to the Treasury’s declaration for tax information and impact notes.
Excise Movement and Control System (EMCS) technical specifications for software developers.
Find out about the Excise Movement Control System (EMCS) specifications for software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Finance Bill 2014 New Guidance Notes
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
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 GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrange…
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Solve sign in related issues and access further guidance if you use the HMRC Shared Workplace online service.
Guidance for voluntary and community sector organisations on how to apply for HMRC's funding grant for 2024 to 2027.
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