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Tax agent and adviser guidance
Latest documents
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Find out who has been granted a utility direction
Revocation status for Landsdale Nurseries Ltd/Flavourfresh Salads Ltd has been added.
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VAT Notice 700/22: Making Tax Digital for VAT
The notice has been updated to clarify the Making Tax Digital rules at section 2.1, and at section 3.2.1.1 to reflect that for a small number of businesses the Making Tax Digital rules will not apply until their first VAT Return period starting on or after 1 October 2019 and that the digital links ‘soft landing period’ for those deferred businesses will be 12 months from their start date.
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Individual Savings Account (ISA): list of authorised managers
The list of authorised Individual Savings Account managers has been updated with 3 additions, 1 amendment and 2 deletions.
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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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Use Alternative Dispute Resolution to settle a tax dispute
Types of cases that can be accepted for Alternative Dispute Resolution has been updated.
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Find software suppliers for sending VAT Returns and Income Tax updates
The 'Software suppliers with VAT compatible products in development' section has been updated with 8 additions and 13 removals. The 'VAT compatible software – available now' section has been updated with 13 additions and 1 amendment.
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Excise Movement and Control System: service availability and issues
You will be unable to use this service between midday and 7pm on Tuesday 5 February 2019. Information about this issue has been added.
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Rewarding employees and contractors using contrived loan arrangements (Spotlight 46)
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Anti Money Laundering: service availability and issues
HMRC is aware that the Anti Money Laundering Service is currently unavailable and is working to resolve the issue.
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Statutory market values for oil
The daily values for all Category 1 crude oils for December 2018 have been published.
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Taxonomies accepted by HMRC
Guidance for taxonomies accepted by HMRC under section 1.3 has been updated.
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Help and support for money laundering supervision
A webinar about the fit and proper test and approval processes has been added.
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Agents: use software to submit VAT Returns
Information on who can take part in the pilot service has been updated.
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Making Tax Digital: how VAT businesses and other VAT entities can get ready
Updated with new information.
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Making Tax Digital for Business - stakeholder communications pack
Updated with new information.
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New Computerised Transit System XML: service availability and issues
Your submissions on the service will be queued on Wednesday 16 January 2019 from 6pm to 11pm . More information about this has been added.
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Make a disclosure using the Worldwide Disclosure Facility
Information about offer letter response times has been added.
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VAT Notice 733: Flat Rate Scheme for small businesses
Paragraph 4.1, step 5 has been amended to clarify the process for choosing your flat rate sector.
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Genuine HMRC contact and recognising phishing emails and texts
A new section 1.1 'How prepared are businesses for EU Exit' has been added.
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HMRC service availability and issues
The Help to Save account service availability and issues page has been added to this collection.
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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 3 January 2019.
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HMRC foreign exchange rates: yearly averages and spot rates
The foreign exchange rates yearly averages up to 31 December 2018 and spot rates for December 2018 have been added.
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Agent Update: Self Assessment special 2019
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Check the status of tax policy consultations
The consultation tracker has been updated with December amendments.
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VAT Notice 700/1: who should register for VAT
The notice has been updated to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS).
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Monthly euro conversion rates for calculating Customs Duty
The monthly euro conversion rates for January 2019 have been added.
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Finance Bill 2018-19
'Finance Bill 2018-19: report stage' published
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Inheritance Tax: service availability and issues
The Inheritance Tax online service is now available.
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Find out how to report life insurance Chargeable Event Certificates as a text file
Appendix F - contact details has been updated with new contact details for Centre for National Information.
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HMRC: Trusts and Estates newsletters
The HMRC trusts and estates newsletter: December 2018 has been added to the page.
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Get an HMRC agent services account
Information about what you need to get an HMRC agent services account has been updated.
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How to prepare for the Customs Declaration Service
Information about when to use forms C88, C&E1179CDS, C2001CS and C285CDS has been added to the page.
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Agent services account: service availability and issues
Problems viewing your online client list have now been fixed.
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Revenue and Customs Briefs
Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits has been added to the collection.
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HM Revenue and Customs draft legislation
Draft guidance: Life assurance manual has been added to get stakeholder feedback.
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Agent Update: issue 69
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Alcohol and Tobacco Warehousing Declarations: service availability and issues
The maintenance on the service that was scheduled for Wednesday 12 December 2018 has been cancelled.
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Intrastat: service availability and issues
Planned downtime for Sunday 9 December 2018 from 9:45am to 11am has been added.
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Corporation Tax: service availability and issues
A service issue about a temporary increase in Annual Investment Allowance has been added.
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Shared Workspace: service availability and issues
The issue with the service has been resolved - the service is now available.
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Apply for grants if your business completes customs declarations
Applications for the grants are now being accepted - the link to apply has been added to this guidance. More information about the amount of funding available, and what information you'll need to apply, has also been added.
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Customs information papers
Customs Information Paper 17 (2018) added to collection page.
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Pay As You Earn (PAYE): service availability and issues
Intermittent issues with retrieval of notices within PAYE PAYE Data Provisioning Service has been added to the service issues section.
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Help and support for landlords
The latest webinars have been added about property income profits and losses, and how to complete your online tax return.
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Import Control System: service availability and issues
Service issue for Import Control System authentication has been added.
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Employers PAYE (E-PAYE) for agents: service availability and issues
Employment Allowance is not visible has been added to the service issues section.
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Restriction on Corporation Tax relief for interest deductions
The address to send Corporate Interest Restriction elections to has been updated.
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National Export System email: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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Rates and thresholds for employers: 2018 to 2019
Advisory Fuel Rate from 1 December 2018 added
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Advisory Fuel Rates
The rates and dates have been updated for the period 1 September 2018 to 30 November 2018.