Guidance and regulation

How to download and access the HMRC app on a mobile device to get information about your tax, National Insurance, tax credits and benefits.

• From: HM Revenue & Customs
• Updated: 22 January 2024

Complete a tax check to renew a taxi driver, private hire or scrap metal licence, or apply for the same type of licence with a different licensing authority.

• From: HM Revenue & Customs
• Updated: 11 September 2023

Use this online service to tell HMRC about income or gains that you have not declared from previous tax years.

• From: HM Revenue & Customs
• Updated: 19 April 2024

Licensing authorities must confirm a tax check has been completed by applicants renewing taxi driver, private hire and scrap metal licences, or applying for a licence held with another authority.

• From: HM Revenue & Customs
• Updated: 11 September 2023

Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.

• From: HM Revenue & Customs
• Updated: 4 March 2024

Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about the compliance checks process and the help you or your client (if you're a tax agent) can get, during and after the checks.

• From: HM Revenue & Customs
• Updated: 20 October 2023

Find out about the different ways to make a voluntary disclosure to HMRC, if you think you have not paid the correct amount of tax.

• From: HM Revenue & Customs
• Updated: 30 January 2024

Find out how to apply for clearances or approvals for transactions from HMRC, and where to send applications.

• From: HM Revenue & Customs
• Updated: 8 February 2023

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.

• From: HM Revenue & Customs
• Updated: 11 September 2023

How to use the Non-Statutory Clearance Service offered by HMRC for all customers and their advisers.

• From: HM Revenue & Customs
• Updated: 1 December 2023

Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.

• From: HM Revenue & Customs
• Updated: 18 May 2018

Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.

• From: HM Revenue & Customs
• Updated: 6 April 2024

This factsheet tells you about penalties for inaccuracies in a return or other document.

• From: HM Revenue & Customs
• Updated: 25 February 2022

How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.

• From: HM Revenue & Customs
• Updated: 24 January 2024

Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.

• From: HM Revenue & Customs
• Updated: 3 December 2021

This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.

• From: HM Revenue & Customs
• Updated: 31 October 2023

Find out if your business needs to publish a tax strategy, what it should include and when to publish it.

• From: HM Revenue & Customs
• Updated: 22 June 2018

Find out about reviews and appeals for direct tax and indirect tax decisions (HMRC1).

• From: HM Revenue & Customs
• Updated: 19 October 2022

Tell HMRC about any tax fraud you have been involved in.

• From: HM Revenue & Customs
• Updated: 14 June 2023