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Draft forms AAG6 and AAG7 are being published for comment following the 2014 consultation.
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HMRC works to reduce tax evasion and avoidance, including preventing evasion and avoidance, giving people opportunities to declare what they owe, and prosecuting more people who break the law.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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HMRC are seeking views on the implementation of agreements to be entered into between the UK and various overseas jurisdictions to adopt the Common Reporting Standard on financial account information.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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This document sets out the action taken this Parliament to tackle evasion and avoidance.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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HM Revenue and Customs (HMRC) is seeking views on 2 options for controls on the holding and movement of raw tobacco.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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The Government is seeking further views and evidence on the potential impacts of National Insurance Contributions (NICs) proposals.
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HMRC seeks views on which are the most appropriate methods of tackling persistent avoiders, and how these ought to be developed.
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This briefing provides information about how PAYE underpayments happen and what to do about it.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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HMRC is seeking views on proposals to further strengthen Disclosure of Tax Avoidance Schemes and initial thinking about how the VAT Disclosure Regime might be updated.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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HMRC is seeking views on options to strengthen civil sanctions for those evading tax by hiding taxable income, gains and assets offshore.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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The Office of Tax Simplification (OTS) has recommended that the Government introduce the concept of the ‘marketable security’ into the tax rules for employment-related securities.
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Consultation about a new power which will allow HMRC to recover debts from the accounts of debtors who are able to pay what they owe but have chosen not to do so.
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HMRC is seeking views on a new strict liability criminal offence of failing to declare taxable offshore income and gains.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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A consultation on whether to reform the rules governing the taxation of close company loans to their participators (and other related arrangements) and on options for such reform.
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This consultation is about modernising the rules governing the taxation of corporate debt (loan relationships) and derivative contracts.
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Seeking views on proposals for changing the partnerships rules in line with government’s principles and objectives for fairness and flexibility.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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This consultation sets out proposals to tackle tax avoidance by changing the economics of devising and entering into tax avoidance schemes.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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The government is consulting on legislation to prevent the use of employment intermediaries to avoid National Insurance contributions and income tax by presenting employment relationship falsely as self-employment.
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This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
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This consultation seek views on proposals on tax avoidance schemes, and on an extension to Disclosure of Tax Avoidance Schemes (DOTAS) rules.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government