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Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Our approach to working with clients and making applications.
The duties and competence requirements for building regulations that clients, designers and contractors must meet.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
What you need to tell HMRC if you're a tax agent and your business is changing in some way.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
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.
State a legal aid client's change of personal information for financial assessment.
How to calculate your client’s tax position if you are a tax agent acting on their behalf and they’ve been affected by the public service pensions remedy (known as McCloud).
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
How to change or remove authorisation online or by phone.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
The Valuation Office Agency does not usually change your rateable value if your property is in a state of disrepair. There are however, exceptions to this.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
Find out about the service HMRC provide for tax agents and advisers to help resolve client-specific issues.
This guidance is intended to achieve clarity and consistency of practice in departmental Intelligent Client (IC) roles.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
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