GOV.UK
Tax agent and adviser guidance
Latest documents
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Genuine HMRC contact and recognising phishing emails and texts
English and Welsh versions updated to added section 1.20 Statutory notices requesting information. Section 1.1 for Tax Credits Alexa SMS contact has been added.
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Check the recognised overseas pension schemes notification list
The recognised overseas pension schemes notification list has been updated with 19 schemes added and 5 removed.
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HMRC employer bulletins
Employer Bulletin for June 2018 has been added to the Collection.
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Import Control System: service availability and issues
Service issues section has been updated to say there are issues with submissions.
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Excise Movement and Control System: service availability and issues
The service issues section has been updated.
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Community Amateur Sports Clubs: detailed guidance notes
Section 2.15.8 has been updated to clarify allowable travel and subsistence expenses.
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Intrastat: service availability and issues
Planned downtime for Intrastat removed.
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Alcohol and Tobacco Warehousing Declarations: service availability and issues
Planned downtime on Tuesday 19 June 2018 from 6pm to 11:30pm has been added.
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Statutory market values for oil
The daily values for all Category 1 crude oils for May 2018 have been added.
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List of approved offshore reporting funds
List updated to include funds that have entered the Reporting Fund Regime to 1 June 2018.
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HM Revenue and Customs draft legislation
Added three draft legislation documents first published in 2018.
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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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Inheritance Tax: service availability and issues
Planned downtime for Thursday 7 June 2018 has been added.
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Employment related securities: service availability and issues
Planned downtime for Thursday 7 June 2018 has been added.
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Annual Tax on Enveloped Dwellings: service availability and issues
Planned downtime for Thursday 7 June 2018 has been added.
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Alcohol Wholesaler Registration Scheme: service availability and issues
Planned downtime for Thursday 7 June 2018 has been added.
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Corporation Tax: penalty determinations (CT211 Notes)
Section 4 has been updated to better explain who to write to when appealing.
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Find out how to report life insurance Chargeable Event Certificates as a text file
The electronic flat text file specification HTML for reporting Chargeable Event Certificates has been updated.
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Find out who has been granted a utility direction
The company details for INEOS Chemicals Grangemouth Limited have been updated.
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Find out about rates and allowances for Landfill Tax
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
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Individual Savings Account (ISA): list of authorised managers
The list of authorised Individual Savings Account managers has been updated with additions, amendments and deletions.
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Insolvency and VAT (Notice 700/56)
The VAT 426 processing team telephone number at section 7.5 has been updated.
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Agents: use software to send Income Tax updates
You can now use software to send Income Tax updates on behalf of your clients if they receive income from renting out UK property (excluding furnished holiday lettings).
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Software for sending Income Tax updates
Software features have been updated to show which products can be used to send Income Tax updates if you or your clients receive income from renting out UK property (excluding furnished holiday lettings).
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Help and support for Making Tax Digital
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Rates and allowances: monthly euro conversion rates for calculating customs duty
Monthly euro conversion rates for June 2018 have been added.
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Help and support for landlords
Webinars for Income from property for individuals have been updated.
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Corporation Tax for Agents: HMRC Online Services
The regulation name in section 'How to get an agent code' has been updated to The Money Laundering Terrorist Financing and Transfer of Funds Regulations 2017.
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Self Assessment for Agents: HMRC online services
The regulation name in section 'How to get an agent code' has been updated to The Money Laundering Terrorist Financing and Transfer of Funds Regulations 2017.
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Find out about the HMRC capital allowances for plant and machinery toolkit
Agent toolkit for 'Capital Allowances for plant and machinery' updated for 2017 to 2018.
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Find out about the HMRC private and personal expenditure toolkit
Agent toolkit for 'private and personal expenditure' updated for 2017 to 2018.
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Find out about the HMRC chargeable gains for companies toolkit
The agent toolkit for 'Chargeable gains for companies' updated for 2017 to 2018.
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Find a list of professional bodies approved for tax relief (list 3)
Added British Institute of Kitchen, British Veterinary Orthopaedic Association to the list and amended the Educational Institute of Scotland entry.
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Find out about the HMRC Income Tax losses toolkit
Agent toolkit for 'Income Tax losses' updated for 2017 to 2018.
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Pay As You Earn (PAYE): service availability and issues
The service issues section has been updated.
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Rates and thresholds for employers: 2018 to 2019
Company cars: Advisory Fuel Rates (AFRs) has been updated.
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Advisory Fuel Rates
The rates and dates have been updated for the period 1 March 2018 to 31 May 2018.
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Tariff stop press notices
Tariff Stop Press Notice 13 (2018) has been added to the collection page.
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Corporate offences for failing to prevent criminal facilitation of tax evasion
Guidance updated to include information about self-reporting a company or partnership that's facilitated criminal tax evasion.
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Taxonomies accepted by HMRC
The taxonomy version links at section 1.4 of the guidance for 'detailed profit and loss section taxonomy' have been updated.
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Register a trust or estate: service availability and issues
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Rates for air passenger duty
2019 rates added and 2017 rates removed and added to air passenger duty historic rates guidance.
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Find out about the Investment Manager Exemption for non-residents
Who to contact for further advice details have been changed.
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Agent authorisation to deal with HMRC
Information has been added on how a client can remove or amend their agent's authorisation.
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Corporation Tax: trading losses
Corrected CT600 box numbers to reflect latest version.
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HMRC exchange rates in CSV and XML format
The page title and summary have been changed to include CSV and XML so that it's clearer for users.
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National Export System email: service availability and issues
Due to essential maintenance work the NES email service will send no responses on Sunday 20 May 2018 from 11am to 2pm.
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Customs Freight Simplified Procedures: service availability and issues
Due to essential maintenance work submissions via the CFSP channel into Customs Handling of Import and Export Freight will send no responses on Sunday 20 May 2018 from 11am to 2pm.
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National Export System XML (Schema): service availability and issues
Due to essential maintenance work the National Export System XML service will send no responses on Sunday 20 May 2018 from 11am to 2pm.
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New Computerised Transit System email: service availability and issues
Due to essential maintenance work the New Computerised Transit Systems email service will send no responses on Sunday 20 May 2018 from 11am to 2pm.