GOV.UK
Tax agent and adviser guidance: latest documents
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Agent update: issue 60
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Agent update: issue 59
The guidance and news for tax agents and advisers has been updated.
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Tax avoidance schemes currently in the spotlight
Spotlight 38 has been added to show HMRC's stance on VAT supply splitting.
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Money laundering supervision: appeals and penalties
This guidance has been updated to reflect legislation changes effective from 26 June 2017 including a link to further guidance on enforcement measures.
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Money laundering supervision for accountancy service providers
Updated guidance to explain that providers who have virtual or automated services may need to register but providers who only give generic, basic tax information may not.
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Self Assessment: service availability and issues
Service issues section has been updated.
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Tell HMRC about a Student Loan in your tax return
This guidance has been updated with information on how to give details of your Student Loan on an online tax return.
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List of authorised Individual Savings Account (ISA) managers
The Individual Savings Accounts list of authorised managers has been updated.
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Electronic Binding Tariff Information: service availability and issues
Planned downtime has been added to this page.
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Overseas pensions: recognised overseas pension schemes notification list
One scheme has been removed from the list.
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Pay As You Earn (PAYE): service availability and issues
Service issue about PAYE Real Time Information slow submission responses has been added.
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Genuine HMRC contact and recognising phishing emails and texts
This page contains new information about emails sent to customers promoting their Personal Tax Account.
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Tariff quota notices
New Tariff Quota Notice 63 (20017): new tariff quotas for certain products from Ecuador added to the collection.
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CFSP Information Paper 1 (2017): importation of goods from North Korea
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Worldwide Disclosure Facility: make a disclosure
The guidance has been updated to allow an additional 90 days for complex cases and if you've made any tax credit claims you should include it on your disclosure.
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Statutory market values for oil
The daily values for all Category 1 crude oils for May 2017 have been added.
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Professional bodies approved for tax relief (list 3)
Six new bodies added to the list, one deleted and one amended.
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National Export System (NES) XML (Schema): service availability and issues
Information on planned downtime for 15 June 2017 has been added.
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National Export System (NES) email: service availability and issues
Information on planned downtime for 15 June 2017 has been added.
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Customs Handling of Import Export Freight (CHIEF): service availability and issues
Information on planned downtime for 15 June 2017 has been added.
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Customs Freight Simplified Procedures: service availability and issues
Information on planned downtime for 15 June 2017 has been added.
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Corporation Tax: online filing at the end of a company's life
This guidance has been updated with a revised 'Corporation Tax: mandatory online filing and the end of a company's life' attachment.
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Offshore funds: list of reporting funds
The list has been updated to include the funds that have entered the Reporting Fund Regime as at 1 June 2017.
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Intrastat (IS2): service availability and issues
Planned downtime for 9 July 2017 added.
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VAT Notice 701/49: finance
An update has been made to the second bullet within Paragraph 4.4, What supplies are not considered exempt credit.
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Capital Gains Tax on high value residential property
The 'Overview' section has been updated.
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Payroll Giving: approved agencies
The approved agencies list has been updated.
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Agent toolkits, digital meetings, webinars, e-learning and videos
Corrected links to Call handling on the Agents Dedicated Line webinars for 23 June 2017
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Corporation Tax: service availability and issues
The 'Service issues' section has been updated.
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Webinars, e-learning, videos and other help for landlords
New webinars added and updates made to the times and dates of the existing webinars.
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HMRC directors' loan accounts toolkit
The Agent toolkit for 'Directors’ Loan Accounts' updated for 2016 to 2017 has been updated.
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HMRC private and personal expenditure toolkit
Agent toolkit for 'Private and personal expenditure' updated for 2016 to 2017.
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HMRC capital allowances for plant and machinery toolkit
Agent toolkit for Capital Allowances for Plant and Machinery has been updated for 2016 to 2017.
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HMRC Income Tax losses toolkit
Agent toolkit for Income Tax losses has been updated for 2016 to 2017.
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Rates and allowances: monthly euro conversion rates for calculating customs duty
Monthly euro conversion rates for June 2017 have been added.
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Rates and thresholds for employers 2017 to 2018
Company cars: Advisory Fuel Rates (AFRs) have been updated.
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Advisory Fuel Rates
Advisory Fuel Rates from 1 June 2017 have been added.
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National Export System (NES) Web: service availability and issues
Planned downtime has been added to this page.
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Duty Deferment Electronic Statements: service availability and issues
Planned downtime has been added to this page.
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Gambling Tax for Agents: HMRC Online Services
Guidance updated to clarify the process which agents and their clients need to follow to register and use the online services.
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Gambling Tax: service availability and issues
The planned downtime section has been added updated.
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VAT Notice 702: imports
The email address for National Duty Repayment Centre (NDRC) enquiries has been updated.
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VAT rates on different goods and services
Restaurant and catering added to Food and drink, animals, animal feed, plants and seeds section, also VAT Notice 709/1 link added.
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VAT Notes
VAT Notes 2017 Issue 1 added to collection page.
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VAT Notes 2017 Issue 1
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Shared Workspace: service availability and issues
Planned downtime has been added to the Shared Workspace service availability.
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Agent authorisation: apply using HMRC paper forms
Details under the section 'Form 64-8' have been updated.
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Customs information papers
New Customs Information Paper added to collection page.
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HMRC company losses toolkit
Agent toolkit for Company Losses for 2016 to 2017 has been added.
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HMRC property rental toolkit
Agent toolkit for Property Rental updated for 2016 to 2017.