Guidance and regulation

Licensing authorities must confirm a tax check has been completed by applicants renewing taxi driver, private hire and scrap metal licences, or applying for a licence held with another authority.

• From: HM Revenue & Customs
• Updated: 11 September 2023

You must confirm you are aware of your tax responsibilities when you first apply for a taxi driver, private hire driver, private hire vehicle operator or scrap metal dealer licence.

• From: HM Revenue & Customs
• Updated: 11 September 2023

Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.

• From: HM Revenue & Customs
• Updated: 18 May 2018

Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.

• From: HM Revenue & Customs
• Updated: 4 October 2023

Find out if your business needs to publish a tax strategy, what it should include and when to publish it.

• From: HM Revenue & Customs
• Updated: 22 June 2018

Find out what checks you should complete and how to report potential fraud if you’re an agency, employer or worker.

• From: HM Revenue & Customs
• Updated: 2 March 2023

Licensing authorities must get an applicant to confirm they're aware of their tax responsibilities on first licence applications for taxi driver, private hire and scrap metal licences.

• From: HM Revenue & Customs
• Updated: 11 September 2023

How to report details of your disguised remuneration loan scheme and account for your loan charge liability.

• From: HM Revenue & Customs
• Updated: 6 December 2023

Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.

• From: HM Revenue & Customs
• Updated: 7 September 2022

The loan charge will not apply to any disguised remuneration loans before 9 December 2010.

• From: HM Revenue & Customs
• Updated: 21 November 2023

Self-report a company or partnership that did not prevent the facilitation of tax evasion if you’re their authorised representative.

• From: HM Revenue & Customs
• Updated: 21 February 2019

Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.

• From: HM Revenue & Customs
• Updated: 31 December 2020

See examples of tax errors individual landlords letting out residential property in the UK or abroad make.

• From: HM Revenue & Customs
• Updated: 31 July 2017

How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.

• From: HM Revenue & Customs
• Updated: 24 April 2019

How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.

• From: HM Revenue & Customs
• Updated: 14 February 2018

Intergovernmental agreement (IGA) approach to The Foreign Account Tax Compliance Act (FATCA) aiming to improve tax evasion between the UK and US.

• From: HM Revenue & Customs
• Updated: 11 June 2020

This treaty was presented to Parliament in January 2014.

• From: Closed organisation: Foreign & Commonwealth Office
• Updated: 21 January 2014

Find out what checks you should complete and how to report potential fraud if you’re an employer or worker in the construction industry.

• From: HM Revenue & Customs
• Updated: 1 December 2022

Use this form to tell HMRC that you've been using your till system to reduce your tax bill.

• From: HM Revenue & Customs
• Updated: 12 March 2024