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How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
This factsheet gives information about checks by Campaigns and Projects.
The rules and guidelines HMRC follows to resolve tax disputes.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
Tax treaties and related documents between the UK and Bermuda.
Tax treaties and related documents between the UK and Monaco.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
Find out about HMRC's criminal investigation policy powers and safeguards.
This factsheet is about disputes during compliance checks.
Find the schema and supporting documents for software developers or agents acting on behalf of merchant acquirers who need to send monthly, quarterly or annual returns to HMRC.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
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