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As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
Ffurflenni Cyllid a Thollau EF (CThEF) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Information on how to apply for approval to use raw tobacco in a controlled activity.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
A guide to the role of the Adjudicator and Adjudicator’s Office when investigating complaints about HM Revenue & Customs and the Valuation Office Agency.
Find out information for when tax has not been deducted from remuneration paid to company directors.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Tell HMRC you want to withdraw your APPA application.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out about the verification checks and what to expect during a visit if you've applied for verification and paid your fee for the Scheme.
Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
Tax treaties and related documents between the UK and Senegal.
Use this technical documentation for trust and estate returns if you’re a software developer working with the Self Assessment online service.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
A description of how government handles public funds and how public spending is accountable to Parliament.
Do not include personal or financial information like your National Insurance number or credit card details.
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