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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.
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.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
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.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
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.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
This factsheet is about disputes during compliance checks.
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.
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
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.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
Tax treaties and related documents between the UK and Bermuda.
Find out about HMRC's criminal investigation policy powers and safeguards.
Tax and duties HM Revenue and Customs (HMRC) can ask for a security on, how long they can keep it and what to do if you disagree.
Tax treaties and related documents between the UK and Monaco.
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