Guidance and regulation

Find out when you can expect to receive a reply from HMRC to a query or request you've made.

• From: HM Revenue & Customs
• Updated: 10 May 2023

How to download and access the HMRC app on a mobile device to get information about your tax, National Insurance, tax credits and benefits.

• From: HM Revenue & Customs
• Updated: 29 April 2024

Sign in to your agent services account, copy across clients and authorise new ones.

• From: HM Revenue & Customs
• Updated: 4 November 2019

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

Complete a tax check to renew a taxi driver, private hire or scrap metal licence, or apply for the same type of licence with a different licensing authority.

• From: HM Revenue & Customs
• Updated: 11 September 2023

Use the online service to update details of your trust, declare no changes, authorise an agent, get proof of registration or close a trust on the trust register.

• From: HM Revenue & Customs
• Updated: 20 December 2023

Register your trust online if you’re a trustee.

• From: HM Revenue & Customs
• Updated: 18 December 2023

How to get online help with Self Assessment from HMRC by using our digital assistant, community forums, YouTube videos and online tools.

• From: HM Revenue & Customs
• Updated: 22 September 2023

The guide to VAT rules and procedures.

• From: HM Revenue & Customs
• Updated: 29 September 2023

Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.

• From: HM Revenue & Customs
• Updated: 12 September 2023

Hints and tips on how to get your tax return done early.

• From: HM Revenue & Customs
• Updated: 8 May 2024

Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.

• From: HM Revenue & Customs
• Updated: 10 May 2024

How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.

• From: HM Revenue & Customs
• Updated: 20 January 2023

Find software suppliers for tax returns, supplementary pages and attachments.

• From: HM Revenue & Customs
• Updated: 8 May 2024

Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.

• From: HM Revenue & Customs
• Updated: 5 May 2022

Check a list of recent letters from HMRC to help you decide if a letter you've received is a scam.

• From: HM Revenue & Customs
• Updated: 20 March 2024

Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 24 September 2020

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.

• From: HM Revenue & Customs
• Updated: 10 March 2023

Check a list of recent phone contacts from HMRC to help you decide if a phone call you've received is a scam.

• From: HM Revenue & Customs
• Updated: 12 April 2024

There are different ways to register depending on which tax service you want to use on behalf of your client.

• From: HM Revenue & Customs
• Updated: 28 February 2024