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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Check the list of voluntary and community sector organisations funded by HMRC who can give you extra support with your tax or claims such as tax credits or Child Benefit.
This tax information and impact note is about the removal of a taxpayer’s ability to legally assign to a third party their income tax repayments
Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Use the 'Authorising your agent (64-8)' form to tell HMRC that you give authorisation for someone to act on your behalf for individual or business tax affairs.
Register your client’s trust online if you’re a tax agent or adviser.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Tell HMRC about any tax fraud you have been involved in.
Non-resident businesses can get advice on how UK tax law applies using HMRC's Inward Investment Support service.
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not pay your tax bill.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
OTS publishes an update on agent and intermediary aspects of two of its recent reports.
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.
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. Please fill in this survey (opens in a new tab).