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
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
Find out about the Machine Games Duty for Agents online service and how to register.
Use this service to submit a return for Digital ÌìÃÀÓ°Ôº Tax, if you're registered for the tax.
This page has been archived.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
If you're an electricity producer or energy supplier, find out how to correct errors and what to do if you've paid too little or too much levy.
If your agent business is based outside the UK and HMRC has approved your application you should finish setting up your agent services account.
Get help if you’re a tax agent or adviser who has clients with Income Tax losses to declare on Self Assessment tax returns.
Get help if you’re a tax agent or adviser who has clients with private and personal expenditure to declare on Self Assessment tax returns.
Check the availability and any issues affecting the Inheritance Tax online service.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
Get guidance from HMRC if you're a tax agent or an adviser
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
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 company losses to declare on Company Tax Returns.
Get help if you’re a tax agent or adviser who has clients with National Insurance contributions and statutory payments to declare on tax returns.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
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. .