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Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
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.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
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).
Get guidance from HMRC if you're a tax agent or an adviser.
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.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find HMRC payroll test data for software developers.
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.
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 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.
Information about developments relating to annual information return reporting requirements.
Find out about information notices HMRC may give when checking if you have to pay a penalty for facilitating avoidance schemes involving non-resident promoters.
Use these tables to complete your payroll manually if you're an employer exempt from filing online.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Don’t include personal or financial information like your National Insurance number or credit card details.
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