We use some essential cookies to make this website work.
We鈥檇 like to set additional cookies to understand how you use 188体育, 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
Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.
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.
How to use paper forms to set up agent authorisations to deal with HMRC.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
How main and supporting agents can help sole traders and landlords manage Making Tax Digital for Income Tax.
Check which rates of Air Passenger Duty you need to pay if you鈥檙e a plane operator, and how to fill in your return to HMRC.
Find out when you can zero rate books and other forms of printed matter.
Find out how to work out payments and when you should make them if your company鈥檚 annual taxable profits are over 拢20 million.
Find out which mortgage providers and lenders accept printed tax summaries.
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord.
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.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
If you're an agent, find out how to get an agent code for the Corporation Tax or Self Assessment online services for agents.
Find out if you're an accountancy service provider who needs to register with HMRC under the money laundering regulations.
How to access the Income Record Viewer and use the digital handshake if you鈥檙e an agent to check your clients pay and tax details, employment history and tax codes.
Find out how to change and remove authorisation from an agent acting on your behalf.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Register your client鈥檚 estate online if you鈥檙e a tax agent or adviser.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
To help us improve 188体育, we鈥檇 like to know more about your visit today. .