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Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
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.
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 general information about compliance checks into tax advantage schemes.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with a stop notice.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
This factsheet tells you about the penalties HMRC may charge if you have sent us an inaccurate return or other document.
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