Latest documents
Subscriptions
-
Agent services account if you are not based in the UK: service availability and issues
The service issue about viewing your account has been resolved.
-
Agent services account: service availability and issues
The service issue about viewing your account has been resolved.
- Agent Update: issue 99
-
Check a UK VAT number: service availability and issues
A service issue about checking a UK VAT number for new VAT registrations has been added.
- CC/FS72 DSC1 Corresponding with HMRC by email
-
Register a trust as an agent
Information on how to report that beneficial owners may be at a disproportionate risk of harm has been added.
-
Find software that's compatible with Making Tax Digital for Income Tax
A software supplier's details have been added to the ‘software available now’ section.
-
Help and support for tax agents and advisers
Links to register for live webinars for Plastic Packaging Tax have been removed.
-
HMRC Trusts and Estates newsletters
The HMRC Trusts and Estates Newsletter for August 2022 has been added.
- Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022
-
Capital allowances for plant and machinery toolkit
Agent toolkit for Capital Allowances for Plant and Machinery updated for 2021 to 2022.
-
Employers PAYE (E-PAYE) for agents: service availability and issues
Planned downtime on Sunday 31 July 2022 will now take place from 8:15am to 7pm.
-
Employment related securities: service availability and issues
Planned downtime from Sunday 31 July 2022 8:15am to 7pm Sunday 31 July 2022 has been added.
-
Check when you can expect a reply from HMRC
Child Benefit has been added to the list about when you can expect to receive a reply from HMRC to a query or request you've made.
-
Property rental toolkit
Agent toolkit for property rental updated for the 2021 to 2022 tax year.
- Penalties for facilitating avoidance schemes involving non-resident promoters — CC/FS67
-
Payroll Giving agencies approved by HMRC
The approved agencies list for Payroll Giving has been updated with 1 new organisation added.
-
Register a trust or estate: service availability and issues
Planned downtime from 9am to 11pm, Sunday 31 July 2022 has been added.
-
Historic rates for Air Passenger Duty
Air Passenger Duty rates for 2021 added to the guidance.
-
Rates for Air Passenger Duty
Rates to use from 1 April 2023 have been added. The 2021 rates have been removed to the guidance for Historic rates for Air Passenger Duty.
- Agent Update: issue 98
-
Check the status of tax policy consultations
Updated tracker
- Draft Finance Bill 2022-23 legislation: impacting definitions and declaration
- Steps you need to take before registering as a professional tax agent
-
EC Sales List: service availability and issues
Planned downtime from 8am to 10pm on Saturday 16 July 2022 has been added.
-
Check HMRC’s current performance and service levels
Welsh translation has been added.
-
HMRC manuals
The Customs CDS Volume 3 Tariff, Step-By-Step Guide manual has been added.
-
How to register and get authorised as a tax agent to deal with HMRC
Plastic Packaging Tax has been added to the list of taxes agents can access through the agent services account.
-
National Insurance contributions and statutory payments toolkit
The agent toolkit for 'National Insurance contributions and statutory payments' has been updated for 2021 to 2022.
-
Expenses and benefits from employment toolkit
Expenses and benefits from employment toolkit: 2021 to 2022 employers’ end of year forms and 2022 to 2023 record keeping has been added.
-
Directors' loan accounts toolkit
Directors’ loan accounts toolkit 2021 to 2022 Company Tax Returns' has been added.
-
VAT partial exemption toolkit
The Agent toolkit for VAT partial exemption has been revised for 2022.
-
Capital Gains Tax for trusts and estates supplementary toolkit
The Capital Gains Tax for trusts and estates supplementary toolkit 2021 to 2022 has been added.
-
VAT input tax toolkit
The VAT input tax toolkit has been updated.
- Agent Update: issue 97
-
Capital Gains Tax for land and buildings toolkit
We have added the toolkit for Capital Gains Tax for Land and Buildings for 2021 to 2022.
-
Trusts and estates toolkit
Trusts and estates toolkit — 2021 to 2022 Trust and Estate Tax Returns has been added.
- Compliance checks: How to avoid penalties for Making Tax Digital for VAT – CC/FS69
-
Electronic invoicing (VAT Notice 700/63)
The table at paragraph 3.2 has been updated to remove the 'Further information' on 'The total amount of VAT chargeable, expressed in sterling' as it is no longer relevant.
- Agent Update: issue 96
-
The VAT treatment of passenger transport (VAT Notice 744A)
Information has been updated about accounting for VAT on goods sold on board ferries between Great Britain and Northern Ireland.
-
Fuel and power (VAT Notice 701/19)
Paragraph 6.1.1 'Supplies of small (de minimis) quantities' has been updated.
- Compliance checks: The Human Rights Act and DOTAS penalties — CC/FS57
-
HMRC: disclosure service
Links for making an online disclosure for your company or for your client if you're an agent have been updated.
-
Penalties: an overview for agents and advisers
Information about submitting a bulk appeal for late filing penalties, where COVID-19 has been claimed as a reasonable excuse has been removed.
-
ISA managers' guidance
A link to our tax-free savings newsletters for the latest ISA managers updates has been added.
-
Register with HMRC to use an agent services account
The list under 'What you'll need' has been updated to include a VAT registration number (if applicable) and a PAYE Employer reference (if applicable).
-
Corporation Tax for Agents: HMRC Online Services
The list under 'How to get an agent code' has been updated to include a VAT registration number (if applicable) and a PAYE Employer reference (if applicable).
-
Self Assessment for Agents: HMRC online services
The list under 'How to get an agent code' has been updated to include a VAT registration number (if applicable) and a PAYE Employer reference (if applicable).
-
Chargeable gains for companies toolkit
The Chargeable gains for companies toolkit 2016 to 2017 Company Tax Returns has been removed.