Guidance and regulation

Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.

• From: HM Revenue & Customs
• Updated: 10 February 2020

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.

• From: HM Revenue & Customs
• Updated: 9 February 2024

Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.

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

Find out about the compliance checks process and the help you or your client (if you're a tax agent) can get, during and after the checks.

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

Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.

• From: HM Revenue & Customs
• Updated: 5 January 2024

Find out rates and allowances for pension schemes for the 2024 to 2025 tax year.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.

• From: HM Revenue & Customs
• Updated: 18 January 2024

Find out about the different types of HMRC penalties and how you can help your clients avoid them.

• From: HM Revenue & Customs
• Updated: 13 January 2023

Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf on your clients.

• From: HM Revenue & Customs
• Updated: 30 March 2023

Find out when you can zero rate books and other forms of printed matter.

• From: HM Revenue & Customs
• Updated: 31 July 2020

Find out what we expect from you if you represent or give advice to taxpayers.

• From: HM Revenue & Customs
• Updated: 17 May 2024

Find out how to enrol and activate a tax service in your HMRC Online Services account.

• From: HM Revenue & Customs
• Updated: 7 September 2022

Find out how to change and remove authorisation from an agent acting on your behalf.

• From: HM Revenue & Customs
• Updated: 26 April 2024

Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.

• From: HM Revenue & Customs
• Updated: 15 July 2022

Find out which mortgage providers and lenders accept printed tax summaries.

• From: HM Revenue & Customs
• Updated: 8 June 2020

Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.

• From: HM Revenue & Customs
• Updated: 18 May 2022

Register your client’s estate online if you’re a tax agent or adviser.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out how to use the digital handshake to get client authorisation for the agent services account.

• From: HM Revenue & Customs
• Updated: 7 September 2022

Learn more about Making Income Tax and VAT Digital if you’re an agent or a business.

• From: HM Revenue & Customs
• Updated: 18 March 2024