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
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
If you've received a grant but were not eligible or you've been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
Guidance on how intermediaries can calculate statutory payments for off-payroll working engagements using payroll software.
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
This factsheet tells you about the penalties HMRC may charge if you do not submit your Economic Crime Levy on time, pay the correct amount of levy or if we find something wrong during a compliance check.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.
Find HMRC payroll test data for software developers.
This bulletin explains how to use the email subject header correctly so that HMRC can respond to your queries.
This factsheet tells you about anti-avoidance information notices.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Check the availability and any issues affecting the send your loan charge details service.
Look up an error code if you enter wrong information into the CHIEF database system if you’re an importer or exporter.
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
This bulletin tells you about paying HMRC all the Income Tax and National Insurance contributions due if an administrator pays employees, during the period of administration.
This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
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).