Latest documents
Subscriptions
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VAT online: service availability and issues
Scheduled maintenance message from 6:45pm to 7:30pm on Saturday 27 May 2023 has been added.
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Find out how to use the PAYE for Agents online service
You can use the PAYE online service for agents to send HMRC forms P11D Amendment and P11D(b) Amendment.
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Register a trust or estate: service availability and issues
If your Proof of Registration PDF created by the Trust Registration Service (TRS), is missing information about settlors, you can contact us to ask for a complete version. A link to the contact details has been added.
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Find software that's compatible with Making Tax Digital for Income Tax
A software supplier's details have been added in the 'software in development' section.
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Register a trust as an agent
How HMRC will respond to reports of disproportionate risk of harm has been added.
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HMRC email updates, videos and webinars for tax agents and advisers
A link to watch a recorded webinar on tackling professional money launderers in accountancy has been added.
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Fuel and power (VAT Notice 701/19)
Clarification of the requirement for certificates by charities has been added.
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HMRC standard for agents
Section 2.3.3 has been updated to bring the standard for agents into line with announcements made on assignments at the Budget.
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Check when you can expect a reply from HMRC
You can now use the tool to check when you’ll receive a reply to queries and requests about employers’ PAYE and National Insurance.
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Find out how to register as a professional tax agent with HMRC
Information about needing an agent services account to submit Income Tax or PAYE repayment claims on behalf of others has been added.
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Create an agent services account
Information about needing an agent services account to submit Income Tax or PAYE repayment claims on behalf of others has been added.
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Check the status of tax policy consultations
10 new tax policy consultations have been added.
- Check if you need an agent services account to submit repayment claims
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Call for evidence: modernising tax debt collection from non-paying businesses
Published detail of outcome and summary of responses (CHECK)
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HMRC Trusts and Estates newsletters
The HMRC Trusts and Estates Newsletter for April 2023 has been added.
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Company Tax Return taxonomies accepted by HMRC
Taxonomies accepted by HMRC has been updated at section 1.2 to include the FRC 2022 SECR taxonomy, and at section 2.2 US GAAP 2021 taxonomy.
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Check HMRC’s current performance and service levels
The HMRC service dashboard has been amended. The information about when we expect to return to normal service levels has been removed.
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Employers PAYE (E-PAYE) for agents: service availability and issues
Planned downtime from 8:10am to 11:45pm on Sunday 16 April 2023 has been added.
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Tell HMRC about underpaid tax from previous years
Added translation
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Pension schemes rates and allowances
Tax year references, lifetime allowance figures and annual allowance year updated for 2023 to 2024.
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Make a disclosure using the Worldwide Disclosure Facility
The relevant tax years have been updated in the section about 'How to complete your disclosure'.
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Agent services account: service availability and issues
Planned downtime from 5pm on Friday 14 April to 9am on Monday 17 April has been added.
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Agent services account if you are not based in the UK: service availability and issues
Planned downtime from 5pm on Friday 14 April to 9am on Monday 17 April has been added.
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HMRC names avoidance scheme promoters for first time
Details of the named schemes have been redacted in line with the requirements of the Finance Act 2021, one year after publication.
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Employment related securities: service availability and issues
Planned downtime from 8:10am to 11:45pm on Sunday 16 April 2023 has been added.
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Historic rates for Air Passenger Duty
Air Passenger Duty rates for 2022 added to the guidance.
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Rates for Air Passenger Duty
Rates to use from 1 April 2024 have been added. The 2022 rates have been removed to the guidance for Historic rates for Air Passenger Duty.
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HMRC email updates, videos and webinars for Making Tax Digital
The link to the recorded webinar for Making Tax Digital for VAT has been updated.
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Making Tax Digital for VAT as an agent: step by step
Guidance around agents copying VAT clients across to their agent services account has been removed. Agents can no longer do this.
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Self Assessment: service availability and issues
Planned downtime from from 11:45pm on Wednesday 5 April 2023 to 2:30am on Thursday 6 April 2023 has been added.
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Check a UK VAT number: service availability and issues
Updated the 'service issues' section to confirm that there are some instances where VAT registrations may not appear in the online service. We are working to resolve this issue.
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Money laundering supervision for accountancy service providers
The entry in the main supervisory bodies list for ‘International Association of Bookkeepers’ has been replaced with ‘Institute of Accountants and Bookkeepers’.
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Tax policy consultations
Updated with: Check the status of tax policy consultations
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Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector
Details of the off-payroll working rules prior to April 2021 have been included where appropriate.
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Animals and animal food (VAT Notice 701/15)
Assistance dogs are now mentioned in the '6.4 Food for working dogs' section.
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HMRC manuals
A link to the Litigation and Settlement Strategy Manual has been added.
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Get access to the Income Record Viewer for agents
The 'first published' date of the guide has been updated to 16 November 2022. The guidance was previously published on 22 April 2022 but was later unpublished until November 2022.
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HMRC compliance checks: help and support
The section 'Watch videos about resolving a dispute with HMRC' has been added.
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Agent authorisation: apply using HMRC paper forms
Information on form FB12 has been removed because you now only need to use form 64-8 to authorise an agent.
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How to get authorised to act as a tax agent on behalf of your clients
Information on form FB12 has been removed because you now only need to use form 64-8 to authorise an agent.
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Managing your client's Capital Gains Tax on UK property account
Updated information has been added regarding registering for a Capital Gains Tax on UK property account.
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Authorise a tax agent (64-8)
Information on form FB12 has been removed because you now only need to use form 64-8 to authorise an agent.
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Authorisation forms for tax agents and advisers
The link to form FBI2 has been removed because you can now use form 64-8 to authorise an agent.
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HMRC approach to working with agents
Added translation
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EC Sales List: service availability and issues
The service issue about submitting EC Sales lists has been updated.
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Penalties: an overview for agents and advisers
Updated for changes to VAT penalties and interest that apply to accounting periods starting on or after 1 January 2023.
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How to register for the Stamp Taxes for Agents online service
The postal address to use get a reference number to register for the online service has been updated.
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Default surcharge (VAT Notice 700/50)
Link added to guidance on changes to VAT penalties and interest for accounting periods starting on or after 1 January 2023.
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Making Tax Digital for VAT
All VAT registered businesses should now be signed up for Making Tax Digital for VAT. HMRC will automatically sign up all remaining businesses. You no longer need to do it yourself.
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Find out how the changes to the loan charge affect you
Updated the email address to contact HMRC if you are not sure what type of loan you received, or if you’re unsure if the loan charge applies to your loans from cl.resolution@hmrc.gov.uk to CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk.