We use some essential cookies to make this website work.
We鈥檇 like to set additional cookies to understand how you use 天美影院, 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 how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.
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 rates and allowances for pension schemes for the 2025 to 2026 tax year.
Find out what to do if your鈥痑gent asks you to authorise them using a link.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
If you鈥檙e an agent, use HMRC鈥檚 service dashboard to check current processing times and service levels for post and online requests.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Find out what we expect from you if you represent or give advice to taxpayers.
Get guidance from HMRC if you're a tax agent or an adviser
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
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.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
Follow these steps if you鈥檙e an agent using Making Tax Digital for VAT on behalf of your clients.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.
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 to do if your agent asks you to authorise them through your business tax account.
Find out how to use the digital handshake to get client authorisation for the agent services account.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
To help us improve 天美影院, we鈥檇 like to know more about your visit today. .