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 partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
If you've 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.
This factsheet tells you about the penalties HMRC may charge if you do not submit your Economic Crime Levy on time, pay the correct amount of levy or if we find something wrong during a compliance check.
Tax treaties and related documents between the UK and Aruba.
This factsheet tells you about the penalties HMRC may charge if you submit returns and pay duty late.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Information about developments relating to annual information return reporting requirements.
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
This factsheet contains information about failure to comply with Automatic Exchange of Information (AEOI) obligations.
This factsheet contains general information about compliance checks into tax advantage schemes.
This treaty was presented to Parliament March 2019.
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.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with a stop notice.
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.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
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).