We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Find out when HMRC may ask for a deposit or bond if you're an employer or trader.
This factsheet gives information about checks by Campaigns and Projects.
Guidance notes on entities affected by The International Tax Compliance (United States of America) Regulations 2013.
This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Guidance on why your account provider may ask you to provide information about yourself and your tax residence status.
How you could register and make a disclosure if you hold investments in Liechtenstein. The facility closed on 31 December 2015.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
This factsheet tells you about the actions HMRC can take when there's been a breach of the Fulfilment House Due Diligence Scheme (FHDDS) Regulations.
Find out about the Liechtenstein Disclosure Facility which ran from 1 September 2009 to 31 December 2015.
Employers and traders, HMRC may ask for a deposit or bond.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).