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Emergency Alerts Test on Sunday 7 September, 3pm
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
This factsheet is about tax avoidance schemes and accelerated payment notices.
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.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
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