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Technical guidance on who, from 6 April 2019, will be a Welsh taxpayer. Includes guidance on an individual's 'place of residence', 'main place of residence', tests for Welsh taxpayer status and evide…
2.1 The purpose of this instrument is to amend European Union (EU) regulations which are being brought into force in the United Kingdom (UK) by the European Union (Withdrawal) Act 2018 (EUWA). The instrument will ensure that…
Agent authorisation PAYE technical specifications for software developers.
Agent authorisation Self Assessment technical specifications for software developers.
Get guidance from HMRC if you're a tax agent or an adviser.
Find out the completion rules instructions for the 3-digit National Additional Procedure Code that can be used in Data Element (DE) 1/11 for the completion of the Final Supplementary Declaration (FSD).
Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances.
Check the availability and any issues affecting the Automatic Exchange of Information (AEOI) online service.
Local Test Service (LTS), Gateway Reflector and compressed data xml samples for Charities Online software developers.
This factsheet gives information about compliance checks and penalties under the Alcohol Wholesaler Registration Scheme.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
Check the availability and any issues affecting the Customs Handling of Import Export Freight (CHIEF) online service.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Details of record keeping, enquiries, completion of Self Assessment returns, and interpretation of 'merely incidental' duties.
Check the availability and any issues affecting the Duty Stamps online service.
Excise Movement and Control System (EMCS) error messages for software developers.
Find out about the Excise Movement Control System (EMCS) specifications for software developers.
Check the availability and any issues affecting employment related securities (ERS).
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