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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.
Check the availability and any issues affecting the agent services account.
Register your client’s estate online if you’re a tax agent or adviser.
Find out how tax works on pensions, savings and additional income, before and after you retire.
Find out if you're an accountancy service provider who needs to register with HMRC under the money laundering regulations.
Find out about the type of losses your company can offset against profits in future accounting periods.
This factsheet tells you about penalties for inaccuracies in a return or other document.
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
This statement applies to interactive forms published by HM Revenue and Customs on www.tax.form.gov.uk and public-online.hmrc.gov.uk domain. They are part of the wider GOV.UK website. There is a separate accessibility statem…
Learn more about the support available to tax agents and advisers which will help you and your clients.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Learn more about your responsibilities if you’re running a small business including registration, tax returns, record keeping, tax bills and payments.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Check the availability and any issues affecting the VAT online service.
Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.
How to pay money laundering fees, and the time it takes for your payment to reach HMRC.
Find the interest rates that apply on late or early payments across all tax regimes.
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.
Details you need to give to digital platforms when selling goods or services in the UK.
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.
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).