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
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Check a list of recent text messages from HMRC to help you decide if a text you've received is a scam.
Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 30 October 2024.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.
Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.
Find out about the type of losses your company can offset against profits in future accounting periods.
Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Find out what sector of businesses are covered by the Money Laundering Regulations, and which premises you'll need to register.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Find out what to do if your agent asks you to authorise them using a link.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Use a checklist to decide if a suspicious contact is a scam and not a genuine phone call, text message (SMS) or email.
Find out about the different ways to make a voluntary disclosure to HMRC, if you think you have not paid the correct amount of tax.
Find out how to register with HMRC by post so you can create an agent services account.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Find out the fees you need to pay HMRC for anti-money laundering supervision, and how to pay them.
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.
Find out rates and allowances for pension schemes for the 2024 to 2025 tax year.
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).