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 how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.
This factsheet tells you what information and documents you need to give HMRC for them to check your tax position.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Check which types of passengers or flights are exempt from Air Passenger Duty.
Check the availability and any issues affecting the trusts and estates registration service.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
Find out about ongoing and closed tax policy consultations.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
Use this calculator to work out how much creative industry tax relief or expenditure credits you may get for your production and where to claim it on your Corporation Tax return.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Get guidance from HMRC if you're a tax agent or an adviser
This factsheet tells you about corresponding with HMRC electronically using email or Dropbox, including the risks involved.
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).
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Find out about HMRC's criminal investigation policy powers and safeguards.
How to get urgent authorisation to speak to HMRC about someone else's tax credits if you are an intermediary organisation.
Check the availability and any issues affecting the Check a UK VAT number online service.
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).