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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for shares to declare on Self Assessment tax returns.
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.
Get guidance from HMRC if you're a tax agent or an adviser
How and why HMRC raises assessments, applies penalties and charges interest.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
This factsheet tells you about the actions HMRC can take when there's been a breach of the Fulfilment House Due Diligence Scheme (FHDDS) Regulations.
A bi-monthly magazine for employers and agents that gives up to date information on payroll topics.
Get help if you’re a tax agent or adviser who has clients with National Insurance contributions and statutory payments to declare on tax returns.
Get help if you’re a tax agent or adviser who has clients with company losses to declare on Company Tax Returns.
Find out about the changes to Individual Savings Accounts (ISA), Junior ISA (JISA) and the detailed guidance for Lifetime ISAs.
Get guidance from HMRC if you’re a tax agent or an adviser.
Get guidance from HMRC if you're a tax agent or an adviser.
Agent authorisation Self Assessment technical specifications for software developers.
Agent authorisation Construction Industry Scheme technical specifications for software developers.
Find out if you need to tell HMRC about your overseas income and assets under the Requirement To Correct rules.
Do not 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 and requires JavaScript).