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  3. Tax agent and adviser guidance
Tax agent and adviser guidance

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HM Revenue & Customs and HM Treasury

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  • Private sector off-payroll working for intermediaries and contractors 14 January 2021

    We have updated the page title to make clear that this guidance also applies to contractors.

  • EC Sales List: service availability and issues 14 January 2021

    Planned downtime from 8am to 10pm on Saturday 23 January 2021 has been added.

  • Making Tax Digital for Corporation Tax 11 January 2021

    Added link to online response form

  • Find out how the changes to the loan charge affect you 8 January 2021

    The information about making a late election to spread your outstanding loan balance has been updated.

  • Find software that's compatible with Making Tax Digital for Income Tax 8 January 2021

    A software supplier's details have been added to the 'software available now' section.

  • Preparing for the Customs Declaration Service 7 January 2021

    Information about exports on the Customs Declaration Service has been updated.

  • Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) 6 January 2021

    The Commissioners Directions have been updated to include 3 new and 2 amended fraud prevention headers which are mandated from 6 July 2021. Added details under each fraud prevention header on the connection methods available to send fraud header prevention data to HMRC.

  • Help and support for tax agents and advisers 5 January 2021

    New links to recorded webinars for off-payroll working rules from April 2021 has been added for contractors and international matters.

  • Zero rate tools that manufacture goods for export (VAT Notice 701/22) 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • Sailaway boats supplied for export outside the UK (VAT Notice 703/2) 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • Ships, trains, aircraft and associated services (VAT Notice 744C) 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • Postage, delivery and direct marketing (VAT Notice 700/24) 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • The VAT treatment of passenger transport (VAT Notice 744A) 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • Notification of Vehicle Arrivals for agents: HMRC Online Services 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • VAT Notice 733: Flat Rate Scheme for small businesses 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • Electronic invoicing (VAT Notice 700/63) 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • Compliance checks: an overview for agents and advisers 31 December 2020

    Updated guidance with links to factsheets and videos about the compliance checks process.

  • HMRC service availability and issues 29 December 2020

    Page updated to add message about planned downtime to some services due to the end of the UK and EU transition period.

  • VAT Mini One Stop Shop for Agents 18 December 2020

    Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

  • Register for the VAT Mini One Stop Shop scheme 18 December 2020

    Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.

  • List of authorised Individual Savings Account (ISA) managers 18 December 2020

    The list of authorised Individual Savings Account managers has been updated with 6 amendments and 1 deletion.

  • HMRC: Trusts and Estates newsletters 10 December 2020

    The HMRC Trusts and Estates Newsletter for December 2020 has been added.

  • Agent Update: issue 81 9 December 2020
  • Bwletin y Cyflogwr Cyllid a Thollau EM 9 December 2020

    Bwletin y Cyflogwr: Rhagfyr 2020

  • HMRC employer bulletins 9 December 2020

    Employer Bulletin for December 2020 added.

  • Check a UK VAT number: service availability and issues 1 December 2020
  • Stamp Duty Reserve Tax: penalties and appeals 27 November 2020

    The information about penalties for missing a notification or payment deadline on or after 1 January 2015 has been updated.

  • Penalties for breaches of the Fulfilment House Due Diligence Scheme Regulations 19 November 2020

    Penalties for breaches of the Fulfilment House Due Diligence Scheme Regulations document updated.

  • HMRC compliance checks factsheets 13 November 2020

    Added 'Penalties for failure to notify on coronavirus support payments CC/FS11a.

  • Help and support for Making Tax Digital 12 November 2020

    The webinar about Making Tax Digital for Income Tax Self Assessment has been updated.

  • Check the status of tax policy consultations 12 November 2020

    Updated with latest tracker.

  • Draft Finance Bill 2021 legislation: impacting definitions and declaration 12 November 2020
  • Apply for a refund or waiver from the Disguised Remuneration Repayment Scheme 2020 9 November 2020

    There has been a number of changes made to the guide.

  • Implementation of changes to the loan charge 9 November 2020

    The Disguised Remuneration Repayment Scheme 2020 document has been updated.

  • Changes to notifying an option to tax land and buildings during coronavirus (COVID-19) 2 November 2020

    The date the extended time limit for notifying an option to tax land and buildings applies to has been extended to decisions made between 15 February 2020 and 31 March 2021.

  • Agent Update: issue 80 26 October 2020
  • Agent services account: service availability and issues 16 October 2020

    Planned downtime from 11:59pm Sunday 18 October 2020 to 3:30am Monday 19 October 2020.

  • Register a trust as an agent 9 October 2020

    Information about the number of beneficiaries in any one beneficiary type has been updated to 25.

  • Making Tax Digital for VAT as an agent: step by step 9 October 2020

    We have added a link to guidance on how to authorise an agent to deal with certain tax services for you.

  • Authorise an agent to deal with certain tax services for you 7 October 2020
  • Make a disclosure using the Worldwide Disclosure Facility 7 October 2020

    The introduction has been updated with information about what to do if you need help with a disclosure and section 'your rights when considering penalties' has been added to the guide.

  • Rates for Air Passenger Duty 28 September 2020

    Rates to use from 1 April 2021 have been added for Northern Ireland. 2019 rates removed to air passenger historic rates guidance.

  • Historic rates for Air Passenger Duty 22 September 2020

    Air Passenger Duty rates for 2019 added to the guidance.

  • Understanding Employment Intermediaries' responses to the 2015 reporting requirement 17 September 2020
  • Payroll Giving agencies approved by HMRC 15 September 2020

    The approved agencies list for Payroll Giving has been updated.

  • Inheritance Tax: service availability and issues 7 September 2020

    Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.

  • VAT online: service availability and issues 7 September 2020

    Planned downtime for Friday 11 September 2020 6pm to 9am Monday 14 September 2020 has been added.

  • Employment related securities: service availability and issues 7 September 2020

    Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.

  • Admit tax fraud to HMRC using the Contractual Disclosure Facility 3 September 2020

    The postal address for where to send the outline disclosure and acceptance letter to has been updated.

  • Agent Update: issue 79 12 August 2020
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