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Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
This update relates to Autumn Statement 3 December 2014.
This factsheet is about your rights under Article 6 of the European Convention on Human Rights (HRA) when HMRC is considering charging you an enabler penalty.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Use this guidance for support if you're a software developer working with the Self Assessment Online service.
Get details of the fully reportable countries for 2014/15.
Use the agent updates to get HMRC guidance if you're a tax agent or adviser.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Accessible documents at the Adjudicator’s Office
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with a stop notice.
This technical note provides the detail as to how the proposed legislation will operate.
Get guidance from HMRC if you're a tax agent or an adviser.
Find software developers that can provide software to let you submit presentation of goods notifications for the safety and security process when goods arrive in Northern Ireland.
This bulletin gives an update on delays to HMRC's employer services due to industrial action.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Don’t include personal or financial information like your National Insurance number or credit card details.
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