GOV.UK
Tax agent and adviser guidance
Latest documents
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Check the status of tax policy consultations
Updated version of the 'tax consultation tracker' uploaded.
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Find software that's compatible with Making Tax Digital for VAT
The list of providers with compatible software in development has been updated, 11 software providers have been removed.
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Manage your client's details for Making Tax Digital for VAT
You can use this service to manage your client's VAT details. There's a different way to manage your own business's VAT account.
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Fees you’ll pay to register for money laundering supervision
Guide updated to show you must pay your anti-money laundering supervision fee before HMRC can process your small business reduction application.
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How to apply for clearance or approval of a transaction from HMRC
Guidance on investments in the UK for Enterprise Investment Schemes, Seed Enterprise Investment Schemes and Venture Capital Trust schemes has been updated.
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Updates on VAT appeals
The list of VAT appeals that HMRC has lost and that may have implications for other businesses has been updated.
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Help and support for tax agents and advisers
The latest webinars on help and support for agents have been added.
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Claim Research and Development (R&D) expenditure credit
You can now send supporting information for your RDEC claim using an online service - a link to the service and details of what you'll need has been added to this guidance.
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GAAR Advisory Panel opinion of 11 April 2019: employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights'
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GAAR Advisory Panel opinion of 12 April 2019: extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights'
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Approved agencies for Payroll Giving
The individual contacts for Charitable Giving at section 1.7 have been updated.
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Making Tax Digital for VAT as an agent: step by step
Sign your client up at least 72 hours before their VAT Return is due, or 7 working days before if they pay by Direct Debit.
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Company Tax Return taxonomies accepted by HMRC
The FRC Taxonomy 2014 'valid to' date has been updated to January 2019 in section 1.3 'UK International Financial Reporting Standards (IFRS) taxonomy'
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Mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview
Added Skipton Building Society to the list.
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Contact lists of providers who support Customs Freight Simplified Procedures
Contact details for Microhelp Ltd on the Customs Freight Simplified Procedures: traders - software providers have been updated.
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Disclosure of Tax Avoidance Schemes: tax avoidance using offshore trusts (Spotlight 52)
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Compliance checks: alternative dispute resolution - CC/FS21
The Welsh version of the 'Compliance checks: alternative dispute resolution - CC/FS21' factsheet has been updated.
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Find out who has been granted a utility direction
Red Roofs Nursery (for supplies made solely to Coletta & Tyson) has been removed from the list.
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Agent services account: service availability and issues
This service will be unavailable from 4pm on Saturday 11 May 2019 to 5pm on Monday 13 May 2019 has been added.
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Remuneration trust: tax avoidance using loans or fiduciary receipts (Spotlight 51)
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Genuine HMRC contact and recognising phishing emails and texts
Section 1.1 updated with details of research starting in May and June 2019 about the impact of the Plastic Packaging Tax on businesses.
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Secure Data Exchange Service: service availability and issues
Planned downtime for midday to 2pm on Sunday 12 May 2019 has been added.
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Alcohol and Tobacco Warehousing Declarations: service availability and issues
Planned downtime for 6pm to 11:30pm on Tuesday 21 May 2019 has been added.
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Statutory market values for oil
The daily values for all Category 1 crude oils for April 2019 have been added.
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VAT Notice 700/22: Making Tax Digital for VAT
Guidance on the turnover test, following the rules when you're exempt, digital links, supplies made by third party agents and supplies received has been updated. Guidance on use of supplier statements, petty cash transactions and charity fundraising events has been added.
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List of approved offshore reporting funds
The list has been updated to include the funds that have entered the Reporting Fund Regime to 1 May 2019.
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Individual Savings Account (ISA): list of authorised managers
The list of authorised Individual Savings Account managers has been updated with 1 additions, 4 amendments and 2 deletions.
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Managed service company legislation (Spotlight 32)
Information added to First-tier Tribunal and Upper Tribunals section about an appeal that took place on 5 March 2019.
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Use software to help complete your client’s Self Assessment tax return
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Agents: use software to send Income Tax updates
Information about who can use the service has been updated.
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Check if a business is registered for money laundering supervision
Information on how to contact HMRC when you believe a business should be on the 'Supervised Business Register' has been added.
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Monthly euro conversion rates for calculating Customs Duty
The monthly euro conversion rate for May 2019 has been added.
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HMRC: Trusts and Estates newsletters
The HMRC trusts and estates newsletter: April 2019 has been added to the page.
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Private and personal expenditure toolkit
Agent toolkit for 'Private and personal expenditure' updated for 2019.
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Income Tax losses toolkit
Agent toolkit for 'Income Tax losses' updated for 2018 to 2019.
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Money laundering supervision for accountancy service providers
Information about a concession for virtual assistants has been added to this guidance.
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Send your Air Passenger Duty Return
Air Passenger Duty return for periods up to March 2019 and from April 2019 added as the rates of duty changed on 1 April 2019.
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Help and support for money laundering supervision
A webinar about making risk assessments has been added.
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Help and support for landlords
A link to a new 'Your income from property tax return' video on YouTube has been added.
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Help and support for Making Tax Digital
Webinar about Making Tax Digital for Income Tax updated.
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Find a list of professional bodies approved for tax relief (list 3)
We have added the following: 100 Women in Finance Association, Faculty of Medical Leadership and Management, Water Management Association and Vocational Rehabilitation Association.
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Annual Tax on Enveloped Dwellings: service availability and issues
A service issue has been added about a technical difficulties message some users are receiving when submitting a previously saved 2019 to 2020 ATED return.
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VAT Notice 700/1: who should register for VAT
VAT Notice 700/1: supplement has been updated to include the VAT registration and deregistration thresholds for 2018 to 2019.
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Register your client’s trust
The guidance has been updated to make it clearer who should register, when to register, what you'll need to register and what happens after you register.
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Pension schemes rates and allowances
The 2019 to 2020 standard lifetime allowance has been added.
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Pension schemes: service availability and issues
You will be unable to use this service between 9:45am and 11am on Wednesday 17 April. Information about this issue has been added.
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Import Control System: service availability and issues
Planned downtime for Friday 12 April 2019 from 5pm to 11pm has been removed.
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New Computerised Transit System email: service availability and issues
Full service is now available.
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Customs Handling of Import Export Freight: service availability and issues
Planned downtime from 10:59pm on Friday 12 April 2019 to 1am on Saturday 13 April 2019 has been added.
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Trusts and estates toolkit
Agent toolkit for 'Trusts and estates' updated for 2019.