We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the Isle of Man Disclosure Facility which ran from 6 April 2013 to 31 December 2015
Returns technical specifications for Self Assessment Online software developers.
Transcript of HM Revenue and Customs (HMRC) tax agents and advisers' video on penalties, disclosures, calculations, suspensions and appeals.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
This document sets out HMRC's criminal justice responsibilities for standards on the rights, support and protections of victims of crime.
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Information on what you need to do to tell HM Revenue and Customs about your Swiss bank accounts and other offshore investments.
Get guidance from HMRC if you're a tax agent or an adviser.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Get information about the Trust Registration Service, guidance refresher and the aggregate donation update.
Find out what rights article 6 of the European Convention on Human Rights gives you when HMRC consider charging penalties for facilitating avoidance schemes involving non-resident promoters.
Finance Bill 2014 New Guidance Notes
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Find information about scheme reference numbers (SRNs) and the date they were withdrawn.
SIVA allows you to reduce the level of financial guarantee needed to run a duty deferment account for VAT purposes.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).