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 treaty was presented to Parliament in March 2019.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
Use the GAAR Advisory Panel opinion on film related losses relief and split sale partnership interest to help you recognise abusive tax arrangements.
Find out about penalties you may have to pay if HMRC have sent you a follower notice and you have not taken corrective action on time.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Updated information on the avoidance measure announced in the Autumn Statement 2013.
This factsheet is about tax avoidance schemes and accelerated payment notices.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.
Ten things you need to know if you receive an accelerated payment notice.
Summary of the key points arising from a meeting between representative bodies - the British Property Federation, the Chartered Institute of Taxation, the Law Society and the Stamp Taxes Practitioners' Group - with HM Re…
If you meet certain conditions you may be entered into a warning notice period for serial tax avoidance, and required to send information to HMRC.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
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).