We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Our approach to working with clients and making applications.
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Use Self Assessment software to help you populate your client's Self Assessment tax return if you're a tax agent or adviser.
You must join a client money protection scheme if you're a property agent in the private rented sector in England and you hold clients' money.
Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.
Use the online service to sign up your client voluntarily for Making Tax Digital for Income Tax if you’re an agent.
Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.
State a legal aid client's change of personal information for financial assessment.
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients pay and tax details, employment history and tax codes.
Register your client’s estate online if you’re a tax agent or adviser.
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
What you need to tell HMRC if you're a tax agent and your business is changing in some way.
Controlled work form: client seeking legal help, help at court or family help (lower).
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf on your clients.
Tax and reporting rules for employers providing entertainment for clients
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.