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This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
This factsheet is about penalties you may have to pay if we鈥檝e sent a partnership follower notice and corrective action has not been taken on time.
Summary of response on draft changes to the exisiting Disclosure of Tax Avoidance Schemes (DOTAS) hallmark regulations along with draft regulations for a new financial products hallmark.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrange鈥�
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you鈥檝e been connected to companies which have become insolvent with amounts due to HMRC.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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