We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.
Check a list of recent emails from HMRC to help you decide if the email you've received is a scam.
Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Find out what sector of businesses are covered by the Money Laundering Regulations, and which premises you'll need to register.
Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.
Find out what to do if your agent asks you to authorise them using a link.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Find out about the different ways to make a voluntary disclosure to HMRC, if you think you have not paid the correct amount of tax.
Find out how to register with HMRC by post so you can create an agent services account.
Find out the fees you need to pay HMRC for anti-money laundering supervision, and how to pay them.
Find out about the type of losses your company can offset against profits in future accounting periods.
Draft forms to help software developers design payroll software.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
Find out about late payment penalties and how to appeal if you're an employer.
Check the availability and any issues affecting the Self Assessment online service.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).