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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.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.
Check the availability and any issues affecting the Import Control System 2 (ICS2) service.
Forms P60 (2021 to 2022) for PAYE software developers.
Student loans collections specification for payroll software developers.
Find recognised suppliers and software for Stamp Duty Land Tax (SDLT).
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
How to register and use the online Notification of Vehicle Arrivals (NOVA) service for agents.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Guidance for insolvency practitioners to help their clients restructure their company’s finances using a debt restructuring scheme or plan.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
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.
Use this template to send information about business rates if you receive a statutory notice from HMRC.
Check the availability and any issues affecting the Online Agent Authorisation online service.
If you don't file your return, HM Revenue and Customs (HMRC) will estimate how much Corporation Tax to pay. This is called 'determination'.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
How to pay your verification fee for the Spirit Drinks Verification Scheme, and how long it takes for your payment to reach HMRC.
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