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Autumn Statement 23 November 2016, Scottish Draft Budget 15 December 2016 and Income Tax changes from 6 April 2017.
This factsheet provides information about the use of third party information notices for enablers.
Partnership returns technical specifications for Self Assessment Online software developers.
Guidance notes to a new return for the 2015 to 2016 tax year under schedule 23 to FA 2011. The return is to be completed, if they have anything to report, by those financial institutions who have to complete Bank and Buildi…
Find out about the new Anti-Tax Avoidance Directive (ATAD) about controlled foreign companies (CFCs).
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.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
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.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
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.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
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.
Get guidance from HMRC if you’re a tax agent or an adviser.
Trust and estate returns technical specifications for Self Assessment Online software developers.
Do not include personal or financial information like your National Insurance number or credit card details.
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