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
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment Online service
Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.
Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Get guidance from HMRC if you’re a tax agent or an adviser.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
Trust and estate returns technical specifications for Self Assessment Online software developers.
Get guidance from HMRC if you're a tax agent or an adviser.
Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
This factsheet is about compliance checks into customs and international trade matters.
Don’t 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).