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
Find out what sector of businesses are covered by the Money Laundering Regulations, and which premises you'll need to register.
How main and supporting agents can help sole traders and landlords manage Making Tax Digital for Income Tax.
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.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.
Find out how to change and remove authorisation from an agent acting on your behalf.
Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.
Check if you meet the conditions to register with HMRC and interact on behalf of your clients.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Check the availability and any issues affecting the Check a UK VAT number online service.
How to use paper forms to set up agent authorisations to deal with HMRC.
Register your client’s estate online if you’re a tax agent or adviser.
Find out what to do if your agent asks you to authorise them using a link.
Find out about what happens during an HMRC compliance check and the help you can get with the process.
Changes to late submission penalties and late payment penalties if you’re required to use Making Tax Digital for Income Tax from April 2026.
Find out when you can zero rate books and other forms of printed matter.
If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests.
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients' pay and tax details, employment history and tax codes.
Check the availability and any issues affecting the agent services account.
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).