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
How you could register and make a disclosure if you hold investments in Liechtenstein. The facility closed on 31 December 2015.
Find out about the compliance checks HMRC carries out on certain large, complex businesses and their tax affairs.
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
Tax treaties and related documents between the UK and Liberia.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This factsheet contains general information about compliance checks into tax advantage schemes.
This factsheet explains the checks on tax affairs when HM Revenue and Customs visit a business premises unannounced which was approved by the tribunal.
Guidance on why your account provider may ask you to provide information about yourself and your tax residence status.
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.
Tax treaties and related documents between the UK and Aruba.
Report and recommendations from the Business Records Check (BRC) review.
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
This factsheet tells you about old Self Assessment penalty rules and when they apply.
This factsheet contains information about VAT dishonest conduct penalties.
Guidance notes on entities affected by The International Tax Compliance (United States of America) Regulations 2013.
Find the schema and supporting documents for software developers, or agents, acting on behalf of merchant acquirers who send returns to HMRC.
Find out about the penalties HMRC charges for false registration within the Construction Industry Scheme (CIS).
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.
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).