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
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out how to enrol and activate a tax service in your HMRC Online Services account.
Find out if you're an accountancy service provider who needs to register with HMRC under the money laundering regulations.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out what the VAT EU refunds, Notification of Vehicle Arrivals (NOVA), EC Sales List services are, when to use those services and how to do it.
Find out how to get an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS).
Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.
Use this page to check which software works with Making Tax Digital for Income Tax.
Find out how to use the digital handshake to get client authorisation for the agent services account.
Find out what you should look for if you want a tax agent to interact with HMRC on your behalf.
Find out if you qualify for Theatre Tax Relief for Corporation Tax and what you can claim.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
Find out if you qualify for Corporation Tax Film Tax Relief and what you can claim.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find out what to do if your agent asks you to authorise them through your business tax account.
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).