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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.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise a…
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.
Get guidance from HMRC if you're a tax agent or adviser
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.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with a stop notice.
Find out about the Jersey Disclosure Facility which ran from 6 April 2013 to 31 December 2015
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.
Get guidance from HMRC if you're a tax agent or an adviser.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
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.
Forms P60 (2018 to 2019) for PAYE software developers.
Get guidance from HMRC if you're a tax agent or an adviser
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