��Ƶ

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Negotiations and closure / A6.950 Managing Serious Defaulters (MSD)

A6.950 Managing Serious Defaulters (MSD)

Administration and compliance

Where HMRC considers that a failure is deliberate, it will adopt the Managing Serious Defaulters programme. Under the programme HMRC looks for individuals, companies or partnerships that deliberately pay the wrong amount

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E5.406A Employees of European Union institutions—tax exemptions

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D1.1422 Calculating NGIE and ANGIE