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Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
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.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
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.
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 factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
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.
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.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
Find out about ongoing and closed tax policy consultations by checking the status of tax policy consultations.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
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