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 the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Register your client’s estate online if you’re a tax agent or adviser.
Find out what we expect from you if you represent or give advice to taxpayers.
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.
Find out which mortgage providers and lenders accept printed tax summaries.
Find out what to do if your agent asks you to authorise them using a link.
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Get guidance from HMRC if you're a tax agent or an adviser.
Changes to penalties for Making Tax Digital for Income Tax volunteers.
Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.
Find out how to use the digital handshake to get client authorisation for the agent services account.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Don’t 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).