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
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
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 you need to do and what HMRC standards you must meet before registering as a professional tax agent.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Find out how to use the digital handshake to get client authorisation for the agent services account.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Check the availability and any issues affecting the Employer PAYE service.
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
How to use the Non-Statutory Clearance Service offered by HMRC for all customers and their advisers.
Check a list of software developers who can provide Customs Declaration Service software.
Find out what to do if your agent asks you to authorise them through your business tax account.
Find out if you qualify for Theatre Tax Relief for Corporation Tax and what you can claim.
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
Learn more about Making Income Tax and VAT Digital if you’re an agent or a business.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
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).