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Find out about the new Anti-Tax Avoidance Directive (ATAD) about controlled foreign companies (CFCs).
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
Partnership returns technical specifications for Self Assessment Online software developers.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Find out about changes to Individual Savings Account (ISA) regulations and guidance on the transfer of investments from a Child Trust Fund (CTF) to an ISA.
Get help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns.
Find out about Agents Strategy and the digital services HM Revenue and Customs are introducing for agents.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
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.
This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action has not been taken on time.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Trust and estate returns technical specifications for Self Assessment Online software developers.
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