We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use ÌìÃÀÓ°Ôº, 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 if you need to tell HMRC about your overseas income and assets under the Requirement To Correct rules.
When and how HMRC raises assessments, applies penalties and charges interest.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Draft guidance on the operation of the Northern Ireland Corporation Tax legislation.
Check the availability and any issues affecting the Submit a Digital ÌìÃÀÓ°Ôº Tax return online service.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Get guidance from HMRC if you’re a tax agent or an adviser.
Agent authorisation Self Assessment technical specifications for software developers.
Get guidance from HMRC if you're a tax agent or an adviser
Get guidance from HMRC if you're a tax agent or an adviser.
Cylchgrawn a gyhoeddir bob deufis ar gyfer cyflogwyr ac asiantau yn rhoi gwybodaeth i’r funud ynghylch materion y gyflogres.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
A bi-monthly magazine for employers and agents that gives up to date information on payroll topics. 
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for shares to declare on Self Assessment tax returns.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for trusts and estates income to declare on Self Assessment tax returns.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve ÌìÃÀÓ°Ôº, we’d like to know more about your visit today. .