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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.
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.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.
Bermuda financial institutions need to report under the Alternative Reporting Regime (ARR) using the ARR template.
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
Check the availability and any issues affecting employment intermediaries.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Tax treaties and related documents between the UK and the Marshall Islands.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
The notice explains more about your legal obligation and the type of information HM Revenue and Customs requires from you.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Do not include personal or financial information like your National Insurance number or credit card details.
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