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This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
How to calculate your client’s tax position if you are a tax agent acting on their behalf and they’ve been affected by the public service pensions remedy (known as McCloud).
Find out what information you need to collect under the Cryptoasset Reporting Framework (CARF).
Internet submissions technical specifications for Real Time Information online software developers.
Student loans collections specification for payroll software developers.
Check the availability and any issues affecting the Online Agent Authorisation online service.
Check how the advice and information we give applies to you, what you can expect from us and what to do if you think you have incorrect information.
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 pay the VAT due on your Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.
Find out about statutory reviews, tax tribunal appeals and applying for temporary relief, if you disagree with HMRC’s decision about your tax adviser registration.
Find out when and how you need to register for Digital Services Tax.
Find out how to report foreign tax credit relief and complete your return if you're an employer.
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
These resources will help you to provide the latest information to your members about mandatory tax adviser registration.
Check the availability and any issues affecting the Child Trust Fund (CTF) online service.
Impacting definitions and the Financial Secretary to the Treasury’s declaration for tax information and impact notes.
This factsheet explains why HMRC visits a premises to inspect excise goods and any items linked to those goods or relevant services.
Do not include personal or financial information like your National Insurance number or credit card details.
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