HMRC
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HM Revenue & Customs: Self Assessment forms, manuals and detailed guidance
Penalties for late Self Assessment tax returns and payments Information about the penalties, what to do if you think your clients didn't need to file a return and how to make a claim for reasonable excuse Log in to Self Assessment for Agents Go direct to HMRC Online Services How to use the Self Assessment for Agents online service How to sign up for and use HMRC's Self Assessment for Agents online service to file clients' returns and view statements online Tax rates and allowances Current and previous years' rates, thresholds and allowances for Income Tax, National Insurance and Capital Gains Tax Manuals and other reference material for Self Assessment Comprehensive guidance from HMRC based on tax law and published for the information of taxpayers and their advisers Go to Self Assessment pages Information for Self Assessment taxpayers on tax bills, statements, returns, payments, deadlines, corrections, refunds and more
Tax Allowances
3. Tax return basics
Introduction to Self Assessment What Self Assessment means, who needs to complete a tax return and how to get one, getting a reference, and more. Do you need to complete a tax return? Find out if you need to complete a Self Assessment tax return and how to get one if you do. Registering for Self Assessment How and when to register with HM Revenue and Customs if you need to complete a Self Assessment tax return for the first time. Completing your tax return (individuals and directors) Information you'll need to complete your tax return, key steps, common mistakes, where to get help. Record keeping (individuals and directors) Personal records you must keep for tax, why you need them and for how long, links to record keeping for businesses and others
Tax returns for the self-employed Overview of Self Assessment for the self-employed, what you pay tax on, forms you fill in, deadlines, leaving self-employment. Completing your tax return (self-employed) How to complete the return, forms you'll need, what to do if you have incomplete figures, what to do if you have a problem. Record keeping (self-employed) Self-employed record keeping for Self Assessment, recording business and personal use, what to do about lost records. Tax returns for partners and partnerships Individual and partnership tax returns, responsibilities, registering as a partnership, deadlines, leaving a partnership. Completing your tax return (partners and partnerships) Completing the partnership supplementary pages and the partnership tax return, records you'll need, what to do if you have incomplete figures. Record keeping (partners and partnerships) Partners and partnership record keeping for Self Assessment, business and personal use, what to do about lost records.
Tax returns
Your tax bill, payments, deadlines, etc
Understanding and checking your tax calculation Your Self Assessment tax calculation explained, why it's important to check it and get in touch if you think it is wrong. Understanding your Self Assessment Statement Your Self Assessment Statement explained, how to check the figures and change payments on account. How to pay your tax Paying your tax online, by telephone banking or other methods. Tax return deadlines and penalties The key deadlines for sending in your tax return and paying any tax due, automatic penalties and interest payable if you're late. Correcting your tax return and claiming any refund How to correct a mistake on your tax return and get back any tax that's owed because of the error or pay any extra tax that's due. What to do if you can't pay your tax bill Who to contact if you can't pay your tax bill on time and how to make arrangements to pay by instalments or pay late.
File your tax return online
Understanding and using Self Assessment Online Benefits of filing your tax return online, how to sign up to use HMRC online services, and what to do if you have lost your ID or password. The different ways you can file your tax return online Tax return and supplementary pages that are covered by the free HMRC online service, and the pages covered by software you can buy.Checks into your tax return When and why HM Revenue & Customs carries out checks into tax returns, where to get advice and your rights and obligations. Appeals against HM Revenue & Customs decisions Key steps and deadlines if you wish to appeal against an HM Revenue & Customs decision on tax. Tax return deadlines and penalties The key deadlines for sending in your tax return and paying any tax due, automatic penalties and interest payable if you're late.
Appeals, penalties etc
5. Publications
Tax Information and Impact Notes These communicate all tax policy changes and include an explanation of what we are doing, why, and what impact it has for both customers and HMRC Notices, Information Sheets and other reference materials Public Notices, Notes, Information Sheets, Fact Sheets and related documents across all tax areas Extra-Statutory Concessions and Statements of Practice How HM Revenue & Customs interprets the law and applies it in practice especially where a strict interpretation would have unintended consequences Banking Code of Practice HMRC publishes its Governance Protocol on the Code of Practice on Taxation for Banks, along with updated figures on adoption of the Code
A Series - Accounting The role of different audit bodies, background information on EC Own Resources and an overview of Government accounting Access to DWP Data System Manual (Opens new window) The National Archive website provides a snapshot of the name of manual that was previously published on the HMRC website Admin Law Manual (Opens new window) The National Archive website provides a snapshot of the name of manual that was previously published on the HMRC website Aggregates Levy Guidance Manual Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK
Manuals - A to Z
A Series - Accounting The role of different audit bodies, background information on EC Own Resources and an overview of Government accounting Bona Vacantia Guidance An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with. Corporate Finance Manual An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts Debt Management and Banking Manual Our debt management and banking processes - incorporates material covered in the Recovery Manual and the Banking & Accounting Guide (BAAG) Business Income Manual Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return
Manuals by subject area
HM Revenue & Customs (HMRC) offers a range of opportunities for agents and advisers to get advice and support to make doing business as an agent easier. Some events are formal, while others are more relaxed - but all offer a chance for face-to-face contact where you can ask HMRC staff questions, or tell them about your concerns. Some events are designed specifically for agents and advisers, such as local Working Together meetings. Other more general events, such as Business Advice Open Days can provide help and support for your business or your clients. And, of course, a wide range of third parties, such as representative bodies or commercial providers, offer other workshops, seminars, networking events and training programmes. This guide will show you what HMRC-organised events may be of interest and how to get involved, as well as links to events organised by professional bodies and commercial providers.
Events for agents
Client Authorisation Money Laundering
How to set up client authorisations with HMRC - an introduction Obtain and manage client authorisations using online services or paper forms 64-8 and FBI 2 Using HMRC forms 64-8 and FBI 2 to apply for client authorisation How to apply for client authorisation using paper forms 64-8 and FBI 2, where to send the forms and how the process worksIncome Tax and National Insurance for individuals Forms, rates of Income Tax and National Insurance, thresholds, manuals and other resources
Taxes & filing for agents: getting started
These toolkits provide guidance on areas of error that HM Revenue & Customs (HMRC) frequently see in returns and set out the steps that you can take to reduce those errors. They should help you to: The toolkits are available for download only.
Toolkits to help reduce errors
Tax Sites