Tax agent and adviser guidance

Services

  1. Apply for Marriage Allowance

    Marriage Allowance allows you to transfer some of your Personal Allowance to your husband, wife or civil partner if you were both born on or after 6 April 1935

  2. Tax agents and advisers: authorising your agent (64-8)

    Use form 64-8 to authorise HM Revenue and Customs (HMRC) to communicate with an accountant, tax agent or adviser acting on your behalf.

  3. HMRC: disclosure service

    Use this service to make a disclosure if you, your company or client have not declared all income or gains.

  4. Tax agents and advisers: authorising an agent to use PAYE/CIS online services (internet) (FBI 2)

    Use form FBI2 to authorise your tax representative to use PAYE/CIS online services.

  5. Self Assessment: reasonable excuse for not filing return online

    Use this form if you're an agent and you're unable to file a Self Assessment tax return online for your client.

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Guidance and regulation

  1. Find software suppliers for sending VAT Returns and Income Tax updates
  2. VAT rates on different goods and services
  3. HMRC foreign exchange rates: yearly averages and spot rates
  4. Tax relief for residential landlords: how it's worked out
  5. Advisory Fuel Rates
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News and communications

  1. Changes to HMRC Corporation Tax forms
  2. Changes to tax relief for residential landlords
  3. Updates to FATCA reporting requirements
  4. Reporting PAYE over the Easter period
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Research and statistics

  1. Exploring the use of trusts
  2. Money Laundering Regulations: understanding businesses supervised by HMRC – update
  3. Money Laundering Regulations: understanding businesses supervised by HMRC
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Policy papers and consultations

  1. Draft legislation: Amendment of the VAT (Input Tax) (Specified Supplies) Order 1999
  2. Finance Bill: September 2017 - legislation and explanatory notes
  3. Amendments to Country By Country reporting 2017
  4. Making Tax Digital for business
  5. Draft legislation: The Social Security (Miscellaneous Amendments) Regulations 2017
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Transparency and freedom of information releases

  1. HMRC: the standard for agents
  2. Supporting mid-sized business: maintaining and growing UK plc
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