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A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
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.
Tax treaties and related documents between the UK and Aruba.
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.
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.
Find HMRC payroll test data for software developers.
Tax treaties and related documents between the UK and Anguilla.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Look up an error code if you enter wrong information into the CHIEF database system if you’re an importer or exporter.
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.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Partnership returns technical specifications for Self Assessment Online software developers.
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