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This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
Bermuda financial institutions need to report under the Alternative Reporting Regime (ARR) using the ARR template.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Get guidance from HMRC if you're a tax agent or an adviser.
The notice explains more about your legal obligation and the type of information HM Revenue and Customs requires from you.
This bulletin tells you about excise approvals and duty for insolvent customers.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity, to help you recognise when arrangements may be ab…
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
This brief sets out the position of HM Revenue and Customs following the Supreme Court ruling in the case of Littlewoods Limited and others.
The National Insurance contributions Act 2019 received Royal Assent on 24 July 2019.
Use the GAAR Advisory Panel opinion on contractor rewards using loans and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Partnership returns technical specifications for Self Assessment Online software developers.
Individual returns technical specifications for Self Assessment Online software developers.
Do not include personal or financial information like your National Insurance number or credit card details.
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