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This factsheet tells you about penalties for inaccuracies in a return or other document.
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
Find out what steps you should take to ensure that you can declare that documents and returns being submitted to HMRC are correct and complete.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Find out what information you may be asked for by your account provider and how that information is shared.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Tell HMRC about any tax fraud you have been involved in.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
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.
Find out how to disclose and make payments for your offshore investments and assets using the Worldwide Disclosure Facility.
This factsheet provides information about compliance checks.
Find out about Automatic Exchange of Information and what it means.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.
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.
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