Latest documents
Subscriptions
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Join the Extra Support service if you're a Voluntary and Community Sector organisation
The Needs Extra Support service has been renamed as the Extra Support service.
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Use Alternative Dispute Resolution to settle a tax dispute
You can now apply for ADR at any stage of an enquiry and at any stage of tribunal proceedings.
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Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)
We have extended the time limit from the date the decision to opt was made. This now applies to decisions made between 15 February 2020 and 31 October 2020.
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Create an agent services account
Guidance updated with information on 'Who can create an agent services account'.
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HMRC: Trusts and Estates newsletters
The process for confirmation in Scotland under section 'change of process for form IHT421' of the HMRC Trust and Estates Newsletter: June 2020 has been updated.
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Register a trust as an agent
The instructions about how clients should set up agent authorisation have changed in the section 'Tell HMRC about changes to registration details'.
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List of authorised Individual Savings Account (ISA) managers
The list of authorised Individual Savings Account managers has been updated with 5 amendments and 3 deletions.
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Corporation Tax for Agents: HMRC Online Services
Section 'How to get an agent code' has been updated to advise if HMRC is your anti-money laundering supervisor to provide your registration code and if you are supervised elsewhere to provide evidence confirming supervision of your accountancy services.
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Self Assessment for Agents: HMRC online services
Section 'How to get an agent code' has been updated to advise if HMRC is your anti-money laundering supervisor to provide your registration code and if you are supervised elsewhere to provide evidence confirming supervision of your accountancy services.
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Payroll Giving agencies approved by HMRC
The address for SmartGiving has been updated.
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Agent Update: issue 78
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List of mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview
Loughborough Building Society has been added to the list.
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Domestic reverse VAT charge for building and construction services
The introduction of the domestic reverse VAT charge for construction services has changed from 1 October 2020 to 1 March 2021.
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VAT input tax toolkit
The Agent toolkit for VAT input tax revised for 2020 has been added.
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VAT output tax toolkit
The agent toolkit for VAT output tax has been revised for 2020.
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VAT partial exemption toolkit
The agent toolkit for VAT partial exemption has been revised for 2020.
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Capital Gains Tax for land and buildings toolkit
Agent toolkit for 'Capital Gains Tax for land and buildings' revised for 2020.
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Agent services account: service availability and issues
Planned downtime from 10am to midday on Wednesday 27 May 2020 has been added.
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Capital Gains Tax for shares toolkit
Agent toolkit for Capital Gains Tax for shares revised for 2019 to 2020.
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Trusts and estates toolkit
The Trusts and Estates Toolkit: 2019 to 2020 Trust and Estate Tax Returns has been revised.
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Capital Gains Tax for trusts and estates supplementary toolkit
Agent toolkit for “Capital Gains Tax for Trusts & Estates” revised for 2020.
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HMRC: disclosure service
Removed the message about updates to the Digital Disclosure Service resulting in you being asked to disclose more years than you need to. The updates are now complete and the service is working as normal.
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Help and support for tax agents and advisers
HMRC's digital assistant link has been added to the live webinars section.
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Find out how the changes to the loan charge affect you
Details about the new loan charge reporting form have been added.
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Check the status of tax policy consultations
Updated with new consultation closing deadlines.
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Company Tax Return taxonomies accepted by HMRC
A new taxonomy has been added to the taxonomies accepted by HMRC (section 1.4), also the information on existing taxonomy versions has been updated.
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EC Sales List: service availability and issues
Planned down time message from 6pm to 11:45pm on Tuesday 28 April 2020 has been added.
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Register for Digital Services Tax and change your details
Updated guidance if you're registering a group and HMRC's conditions for a responsible member.
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Find software that's compatible with Making Tax Digital for Income Tax
Information about who can use APARI Software Ltd and the features for Cirrostratus Exedra Ltd have been updated.
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HMRC Office of the Data Protection Officer Privacy Notice
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Pension schemes rates and allowances
Information about adjusted income threshold and Minimum reduced (or tapered) annual allowance has been added.
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Make a disclosure using the Worldwide Disclosure Facility
Due to changes in the Bank of England base interest rate, we are currently updating our interest calculators to reflect the changes. Until this is completed you can either calculate interest manually or wait until new calculators are updated.
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Company losses toolkit
Agent toolkit for “Company losses” has been added for 2020.
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Property rental toolkit
Agent toolkit for Property Rental updated for the 2019 to 2020 tax year.
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Business profits toolkit
Agent toolkit for 'Business profit' added for 2019 to 2020.
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Capital versus revenue expenditure toolkit
The Capital versus revenue expenditure toolkit: Self Assessment and company tax returns (2019 to 2020) has been added.
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Expenses and benefits from employment toolkit
Expenses and benefits from employment updated for 2019 to 2020.
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Inheritance Tax toolkit
The Inheritance Tax toolkit: IHT400 (2020 to 2021) has been added.
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Penalties: an overview for agents and advisers
A link for Capital Gains Tax for property Disposals has been added to the Penalties for late filing or late payment section.
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National Insurance contributions and statutory payments toolkit
The toolkit has been updated for tax year 2019 to 2020.
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Income Tax losses toolkit
The Income Tax losses toolkit: 2019 to 2020 Self Assessment Tax Returns has been added.
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Directors' loan accounts toolkit
The directors’ loan accounts agent toolkit for 2019 to 2020 has been added
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Private and personal expenditure toolkit
Agent toolkit for 'Private and personal expenditure' added for 2019 to 2020.
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Chargeable gains for companies toolkit
Agent toolkit for 'Chargeable gains for companies' updated for 2019 to 2020.
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Work out your Digital Services Tax
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Submit a Digital Services Tax return
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Check if you need to register for Digital Services Tax
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Pay your Digital Services Tax
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How to contact the Collective Investment Schemes Centre
Contact details for the Collective Investment Schemes Centre have been updated.
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Self Assessment: service availability and issues
Planned downtime from 11:45pm Sunday 5 April 2020 to 2.30am Monday 6 April 2020 has been added