Guidance and regulation

Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.

• From: HM Revenue & Customs
• Updated: 4 November 2021

How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.

• From: HM Revenue & Customs
• Updated: 20 January 2023

Create an agent services account (ASA) for your tax agent firm to use certain HMRC services.

• From: HM Revenue & Customs
• Updated: 28 February 2024

Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.

• From: HM Revenue & Customs
• Updated: 14 September 2023

Find out if you need to pay Capital Gains Tax when you sell or give away cryptoassets (like cryptocurrency or bitcoin).

• From: HM Revenue & Customs
• Updated: 19 December 2018

Find recognised suppliers and software for Corporation Tax returns and supplementary pages.

• From: HM Revenue & Customs
• Updated: 14 November 2023

Find software suppliers for tax returns, supplementary pages and attachments.

• From: HM Revenue & Customs
• Updated: 25 April 2024

How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.

• From: HM Revenue & Customs
• Updated: 28 February 2024

Register your client’s trust online if you’re a tax agent or adviser.

• From: HM Revenue & Customs
• Updated: 20 December 2023

If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.

• From: HM Revenue & Customs
• Updated: 10 March 2023

Check a list of recent letters from HMRC to help you decide if a letter you've received is a scam.

• From: HM Revenue & Customs
• Updated: 20 March 2024

From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.

• From: HM Revenue & Customs
• Updated: 1 March 2023

Find out what to do if your agent asks you to authorise them using a link.

• From: HM Revenue & Customs
• Updated: 2 November 2023

How to pay your Stamp Duty and the time it takes for payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 25 February 2022

How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 29 January 2024

How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not pay your tax bill.

• From: HM Revenue & Customs
• Updated: 1 November 2023

Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.

• From: HM Revenue & Customs
• Updated: 11 December 2023

Check a list of recent text messages from HMRC to help you decide if a text you've received is a scam.

• From: HM Revenue & Customs
• Updated: 2 February 2024

Ask HMRC to review your Tax-Free Childcare or 30 hours free childcare application if you disagree with a decision that you are not eligible.

• From: HM Revenue & Customs
• Updated: 9 January 2020

Stamp Duty Land Tax rates for certain corporate bodies.

• From: HM Revenue & Customs
• Updated: 28 October 2022