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This guidance is written for HMRC officers who have to consider the residence, domicile and remittance basis of individuals
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
The next release of HMRC statistics on Individual Savings Accounts, Child Trust Funds and Help to Save accounts will be published in September 2024. As HMRC will publish two additional years of Child Trust Fund data, there w…
Use the agent updates to get HMRC guidance if you're a tax agent or adviser.
Check the availability and any issues affecting the payrolling benefits and expenses online service.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Learn more about your responsibilities if you're running a small business including registration, tax returns, record keeping, tax bills and payments.
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find software developers that can help with entry summary declarations including safety and security declarations for imports.
Find a customs agent or fast parcel operator to help you with import and export declarations.
Check the availability and any issues affecting the VAT online service.
Details of fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.
When and how to tell HMRC about new Employment Related Securities (ERS) schemes, or schemes that have ceased.
How HM Revenue & Customs carries out tax enquiry work
Use the General Anti-Abuse Rule (GAAR) guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.
Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share…
Check the availability and any issues affecting the Making Tax Digital for Income Tax service.
Check the availability and any issues affecting Child Benefit.
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