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Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
The credit card sales campaign is an opportunity open to individuals and companies in business.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
How you could apply, disclose outstanding liabilities, and make payments for your offshore investments and assets in British Crown dependencies. The facilities have now closed for new applications.
Read information about developments relating to annual information return reporting requirements.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Find out about the penalties HMRC charges for false registration within the Construction Industry Scheme (CIS).
Find out about the Guernsey Disclosure Facility which ran from 6 April 2013 to 31 December 2015
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
This factsheet tells you about the penalties HMRC may charge if you do not submit your Economic Crime Levy on time, pay the correct amount of levy or if we find something wrong during a compliance check.
This factsheet tells you about the penalties HMRC may charge if you submit returns and pay duty late.
When and how HMRC raises assessments, applies penalties and charges interest.
Information about developments relating to annual information return reporting requirements.
Find out what information and documents you need to give HMRC if you get a financial institution notice.
Don’t include personal or financial information like your National Insurance number or credit card details.
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