We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to apply to HMRC for statutory clearances for transactions, and information to provide in your application.
Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
Tell HMRC about any tax fraud you have been involved in.
Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.
Find out about Automatic Exchange of Information and what it means.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Classification of territories for the purposes of offshore non-compliance penalties.
Verify the identity of an officer from the HMRC Fraud Investigation Service (FIS) or a HMRC collector if they contact you in person.
Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
This factsheet provides information about compliance checks.
Find out about the rights article 6 of the European Convention on Human Rights gives you when HMRC are considering charging certain types of penalties.
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.
Find out about the due diligence principles to assure your labour supply chains.
Find out what checks you should complete and how to report potential fraud if you’re an agency, employer or worker.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.
This factsheet tells you what information and documents you need to give HMRC for them to check your tax position.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).