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Tax agent and adviser guidance
Latest documents
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Agent Account Managers service
The Agent Account Managers service guide has been updated about when and how to raise an issue.
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Inheritance Tax: service availability and issues
Planned downtime from 6:30pm to 7:30pm on Saturday 29 September 2018 has been added.
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Alcohol Wholesaler Registration Scheme: service availability and issues
Planned downtime from 6:30pm to 7:30pm on Saturday 29 September 2018 has been added.
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Check the recognised overseas pension schemes notification list
One scheme has been removed from the recognised overseas pension schemes notification list.
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HMRC service availability and issues
The Aggregates Levy service availability and issues has been added.
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Agent services account: service availability and issues
Agents are not able to sign in and access the agent services account. HMRC is investigating this urgently.
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Software suppliers supporting Making Tax Digital for VAT
The list of software suppliers supporting Making Tax Digital for VAT has been updated.
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Tell HMRC about your offshore income and assets
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Restriction on Corporation Tax relief for interest deductions
This guide has been updated to include more information about how to work out your company's or group's interest allowance.
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Submit a Corporate Interest Restriction return
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Statutory market values for oil
The daily values for all Category 1 crude oils for August 2018 have been added.
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Making Tax Digital: how VAT businesses and other VAT entities can get ready
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EC Sales List: service availability and issues
Planned downtime for Tuesday 18 September 2018 added.
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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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HMRC manuals
Tobacco Products Manufacturing Machinery Licensing Scheme has been added to the collection.
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Authorise HMRC to temporarily deal with your tax adviser (COMP1a)
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EU VAT Refunds: service availability and issues
The hyperlink at section headed International Bank Account Number (IBAN) has been updated.
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Genuine HMRC contact and recognising phishing emails and texts
Section 1.11 has been updated with details of a text message survey about National Insurance and tax credits helplines.
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Intrastat: service availability and issues
Planned downtime for Sunday 9 September 2018 has been added.
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Check the status of tax policy consultations
The consultation tracker has been updated.
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National Export System XML (Schema): service availability and issues
The service issues section has been updated.
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National Export System email: service availability and issues
The service issues section has been updated.
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Make a disclosure using the Worldwide Disclosure Facility
In the legal interpretation section a link to the exchange rate for earlier years has been added.
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Rates and allowances: monthly euro conversion rates for calculating Customs Duty
The monthly euro conversion rates for September 2018 have been added.
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Electronic Data Capture Service: service availability and issues
Due to emergency work required on Electronic Data Capture Service, submissions via this route will be queued and will send no response on Friday 31 August 2018 between 10am and 11am.
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Customs Freight Simplified Procedures: service availability and issues
Due to emergency work required on the Electronic Data Capture Service, submissions via the CFSP channel into CHIEF will be queued and will receive no response on Friday 31 August 2018 between 10am and 11am.
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New Computerised Transit System email: service availability and issues
Submissions via NCTS email will be queued and send no response on Friday 31 August 2018 between 10am and 11am.
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National Export System Web: service availability and issues
Information about queued submissions, on Friday 31 August 2018 from 10am to 11am, has been added to the service availability page.
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Rates and thresholds for employers: 2018 to 2019
Company cars: Advisory Fuel Rates have been updated to show rates from 1 September 2018.
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Advisory Fuel Rates
The rates and dates have been updated for the period 1 June 2018 to 31 August 2018.
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Help and support for money laundering supervision
A webinar about the importance of suspicious activity reports you can make to the National Crime Agency has been added.
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Property Rental Toolkits
The Property Rental Toolkit for 2017 to 2018 has been added.
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Find a list of professional bodies approved for tax relief (list 3)
Added the following Cognitive Development Society, Flux: The Society for Developmental Cognitive Neuroscience, International Society of Electrophysiology and Kinesiology, International Society for the Measurement of Physical Behaviour, International Congress of Infant Studies and Society for the Neural Control of Movement. Changed National Counselling Society Ltd to The National Counselling Society and National Hypnotherapy Society Ltd to The National Hypnotherapy Society. Removed, Institute of Radiation Protection.
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Rates and allowances: HMRC interest rates for late and early payments
HMRC interest rates for late and early payments have been updated.
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HMRC: Trusts and Estates newsletters
The HMRC trusts and estates newsletter: August 2018 has been added to the page.
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Annual Tax on Enveloped Dwellings: service availability and issues
Details of planned downtime on Saturday 18 August 2018 and Sunday 19 August 2018 have been added.
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Employment related securities: service availability and issues
Planned downtime on Saturday 18 August 2018 and Sunday 19 August 2018 has been added.
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Employers PAYE (E-PAYE) for agents: service availability and issues
Planned downtime for Saturday 18 August 2018 and Sunday 19 August 2018 have been added.
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Excise Movement and Control System: service availability and issues
Full service is now available for the Excise Movement and Control System.
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Extra-Statutory Concessions: ex-Inland Revenue
An updated version of the Extra-Statutory Concessions from 6 April 2018 has been added.
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New Computerised Transit System XML: service availability and issues
New Computerised Transit System XML service is currently unavailable. Work is in progress to restore the service as quickly as possible.
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Import Control System: service availability and issues
HMRC is aware of issues affecting third party submissions using ICS. This is being investigated as a high priority.
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Find out who has been granted a utility direction
P3P Energy Management AE Ltd has been added to the list and Casquets Property Unit Trust has been removed.
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Fees you’ll pay to register for money laundering supervision
The guidance for application charges has been updated.
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Mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview
Metro Bank has been added to the list.
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Inheritance Tax toolkit
Manager agent toolkit for 'Inheritance Tax' updated for 2018 to 2019.
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Registration scheme for racehorse owners (VAT Notice 700/67)
Section '4.6 Recovering VAT you’ve been charged before you registered' of the notice has been updated.
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Find software suppliers for agent authorisation
The commercial software supplier list has been updated.
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VAT Notice 708: buildings and construction
VAT Notice 308 has been amended to show that a dwelling can consist of more than one building.
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Shares and Assets Valuations
A new example has been added under Enterprise Management Incentives about partnership shares for Public Service Mutual Healthcare.