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
How to use paper forms to set up agent authorisations to deal with HMRC.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Use this page to check which software works with Making Tax Digital for Income Tax.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.
Find out how to enrol and activate a tax service in your HMRC online services for agents account.
Find out rates and allowances for pension schemes for the 2024 to 2025 tax year.
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
Use a checklist to decide if a suspicious contact is a scam and not a genuine phone call, text message (SMS) or email.
Find out when you can zero rate books and other forms of printed matter.
Rates, allowances and limits for National Insurance.
Find out about the compliance checks process and the help you or your client (if you're a tax agent) can get, during and after the checks.
Call, chat or write to HMRC about Self Assessment or PAYE if you’re authorised to act as an agent or tax adviser for your client.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Register your client’s estate online if you’re a tax agent or adviser.
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients pay and tax details, employment history and tax codes.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Find the interest rates that apply on late or early payments across all tax regimes.
Register for or sign into the Secure Data Exchange Service (SDES) to transfer data to and from HMRC.
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).