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. Tax agents and advisers: temporary authorisation to allow HMRC to deal with your tax adviser (COMP1)

    Use form COMP1 if you want HM Revenue and Customs (HMRC) to deal directly with your advisor in relation to a compliance check.

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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. Advisory Fuel Rates
  4. Rates and thresholds for employers 2017 to 2018
  5. HMRC foreign exchange rates: yearly averages and spot 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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