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This factsheet contains information about failure to comply with Automatic Exchange of Information (AEOI) obligations.
This factsheet provides information about checks relating to Excise Duty.
Employers and traders, HMRC may ask for a deposit or bond.
This factsheet contains information about when HMRC use third party information notices.
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax 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 explains why HMRC visits a premises to inspect excise goods and any items linked to those goods or relevant services.
Find out what information and documents you need to give HMRC if you get a financial institution notice.
Find out about the Liechtenstein Disclosure Facility which ran from 1 September 2009 to 31 December 2015.
If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find the schema and supporting documents for software developers, or agents, acting on behalf of merchant acquirers who send returns to HMRC.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
When and how HMRC raises assessments, applies penalties and charges interest.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out about the compliance checks HMRC carries out on certain large, complex businesses and their tax affairs.
This treaty was presented to Parliament March 2019.
How you could register and make a disclosure if you hold investments in Liechtenstein. The facility closed on 31 December 2015.
This factsheet tells you about the penalties HMRC may charge if you are involved in electronic sales suppression (ESS).
Don’t include personal or financial information like your National Insurance number or credit card details.
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