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Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
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.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Report and recommendations from the Business Records Check (BRC) review.
Check the availability and any issues affecting the VAT On e-Services (VOES) online service.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
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.
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.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to 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.
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