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
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.
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.
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.
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.
This bulletin tells you about the introduction of a new mailbox to contact HMRC for insolvency related cases when you have not had a response using the normal channels.
The notice explains more about your legal obligation and the type of information HM Revenue and Customs requires from you.
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…
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
This bulletin explains how to make sure tax and National Insurance payments for former employees on an insolvent entity are recorded and allocated correctly.
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.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for trusts and estates income to declare on Self Assessment tax returns.
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.
A transcript of the HMRC Agent Toolkits film.
Don’t 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).