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
How to pay your Stamp Duty, and how long it takes for your payment to reach HMRC.
Find out the fees you need to pay HMRC for anti-money laundering supervision, and how to pay them.
Find out what sector of businesses are covered by the Money Laundering Regulations, and which premises you'll need to register.
Check a list of recent emails from HMRC to help you decide if the email you've received is a scam.
If you've been sent a letter or asked by HMRC, use this form to send evidence of your personal details.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
Check if you meet the conditions to register with HMRC and interact on behalf of your clients.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Changes to late submission penalties and late payment penalties if you’re required to use Making Tax Digital for Income Tax from April 2026.
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.
Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Use a checklist to decide if a suspicious contact is a scam and not a genuine phone call, text message (SMS) or email.
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.
Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.
You must confirm you are aware of your tax responsibilities when you first apply for a taxi driver, private hire driver, private hire vehicle operator or scrap metal dealer licence.
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.
Find out if you need to pay Capital Gains Tax on gains you make when you sell, exchange or give away cryptoasset tokens (like bitcoin, XRP or ether).
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).