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This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
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.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
This update relates to Autumn Statement 25 November 2015 Income Tax and National Insurance changes from 6 April 2016.
Find out how UK VAT applies to cryptoasset activities, including when to register, place of supply rules and record‑keeping.
Returns technical specifications for Self Assessment Online software developers.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
This factsheet contains information about failure to comply with Automatic Exchange of Information (AEOI) obligations.
The purpose of this technical note is to provide further background and information on the Autumn Budget 2017 announcement on tariff income.
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 avoid tax.
Find out if you need to tell HMRC about your overseas income and assets under the Requirement To Correct rules.
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
Individual returns technical specifications for Self Assessment Online software developers.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
This treaty was presented to Parliament March 2019.
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.
Do not include personal or financial information like your National Insurance number or credit card details.
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