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Notice: VAT Notice 701/30: education and vocational training

Updated: This notice cancels and replaces Notice 701/30 Educational and Vocational Training (25 February 2014). It has been updated to explain the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship training with effect from 1 May 2017.

This notice cancels and replaces Notice 701/30 Educational and Vocational Training (June 2011). It has been updated to reflect the withdrawal of the VAT exemption for supplies of research between eligible bodies.

News story: Webinars, e-learning, videos and other help for landlords

Updated: Updates made to times and dates of webinars.

E-learning

Read the Letting out a property online guide if you want to let out a property to a tenant and become a landlord.

Videos

YouTube videos on Self-Assessment help and deadlines

HMRC Property Rental Toolkit

The toolkit provides guidance on errors that HMRC often sees in returns and explains how to avoid them. Download the Property Rental Toolkit (2015 to 2016).

Webinars

Webinars can last up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

Income from property for individuals

This will help new landlords and those considering becoming landlords understand what they need to do for HMRC. It covers registration, record-keeping and schemes such as Rent a Room.

Live webinars:

Watch this webinar recorded in December 2016.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

News story: Webinars and e-learning for anti-money laundering

Updated: New webinars added and updates made to the times and dates of the exisitng webinars.

Webinars

Webinars can last for up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

Estate agency businesses registered with HMRC for anti-money laundering supervision

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in November 2016.

Customer due diligence for estate agency businesses

Customer due diligence, what it is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in January 2016.

Accountancy service providers registered with HMRC for anti-money laundering supervision

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in March 2016.

Customer due diligence for accountancy service providers

Customer due diligence, what it is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in July 2016.

Trust or company service providers registered with HMRC for anti-money laundering supervision

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in September 2016.

Money Service Businesses

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in March 2017.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

E-learning

Use the online course anti-money laundering for Money Service Businesses to find out about your anti-money laundering obligations.

News story: Agent toolkits, digital meetings, webinars, e-learning and videos

Updated: Updated Agent talking Points, new webinars added.

Agent toolkits

HMRC have 20 Agent Toolkits available for you to download and use. They are a free online resource aimed at helping you to avoid the most common errors we see in filed returns. We have recently updated the following Toolkits:

  • Expenses & Benefits
  • National Insurance Contributions & Statutory Payments
  • Capital Gains Tax for land and buildings
  • Capital Gains Tax for shares
  • Chargeable gains for companies
  • Trusts & Estates
  • Trusts & Estates (supplementary)

Each toolkit has a checklist identifying the key issues to address, with links to further online guidance and information. These Toolkits have already helped many people reduce errors, demonstrate reasonable care and file timely and accurate tax returns

Don’t forget to check out the current 20 toolkits regularly so that you don’t miss the changes as they happen.

Videos

YouTube videos

What is Research and Development (R&D) tax relief?
Outlines what R&D relief is who and how to claim it.

What expenses qualify for R&D tax relief?
Provides a very simple explanation of what costs qualify for R&D, and some simple errors made by customers.

How to claim R&D tax relief when you receive a grant
Addresses one of the most common queries regarding R&D and how it interacts with grants.

There’s more detailed guidance, including case studies at R&D tax relief: making R&D easier for small companies.

Agent Talking Points

Agent Talking Points are weekly online digital meetings for tax agents and advisers and complement HMRC’s quarterly Working Together online agent meetings.

They usually last 45 minutes to an hour and focus on topics agents have said they’re interested in or on new issues identified by agents and HMRC that may have widespread impact. HMRC experts will be available to answer questions.

Register quickly and easily at least 5 minutes before a meeting is due to start.

Capital allowances and vehicles

This meeting mainly covers the special rules for cars.

Register for this meeting on 25 May 2017, 11am to midday

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 25 May 2017, 1pm to 2pm.

HMRC’s experience of the transformation to new UK GAAP

HMRC update on what it has learned from entities applying new UK GAAP. How to avoid HMRC asking questions by making a clear disclosure.

Register for this meeting on 31 May 2017, 11am to Midday.

Basis Periods

This meeting will cover commencement years, changes to accounting date and overlapping periods

Register for this meeting on 1 June 2017, 11am to Midday.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 1 June 2017, 1pm to 2pm.

Agent Toolkits and You

This meeting will cover toolkit functionality and highlight the benefits of using toolkits to help reduce errors when completing your clients’ tax returns. We will also be seeking your feedback to aid the development of the service. Please be aware this meeting is to discuss the toolkits. We will not be able to answer technical tax questions.

Register for this meeting on 15 June 2017, 11am to Midday.

Tax Coding

This meeting will look at how adjustments in Tax codes for state benefits are calculated and how primary and secondary employments are established.

Register for this meeting on 20 June 2017, 11am to Midday.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 20 June 2017, 1pm to 2pm.

Call handling on the Agents Dedicated Line

This meeting will give an overview of the purpose of the ADL, the service it provides to agents and the how this service is changing as HMRC becomes more digital.

Register for this meeting on 23 June 2017, Midday to 1pm.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 23 June 2017, 3pm to 4pm.

Construction Industry Scheme

This meeting will provide a basic overview of the CIS process, including deductions, record keeping, reporting, and repayments.

Register for this meeting on 29 June 2017, Midday to 1pm.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 29 June 2017, 2pm to 3pm.

Recordings

Self Assessment 2017 (SA17)

Watch this meeting from 20 December 2016 - income from Property covering expenses and deductions, allowances and reliefs.

Find out more in the HMRC property rental toolkit.

Your income from property tax return

This video shows how and where to show property income on your Self Assessment tax return. Areas covered include:

  • entries for Rent a Room
  • claiming for running costs and expenses

It also shows how profits are calculated and losses shown.

Watch this meeting from 5 January 2017 covering trade losses.

Find out more in the HMRC Income Tax losses toolkit.

Watch this meeting from 12 January 2017 covering Self Assessment and paying HMRC.

Watch this meeting from 18 January 2017 covering capital allowances and vehicles.

2-Step verification

Watch this meeting from 21 February 2017.

Agent services

Watch this meeting from 29 March 2017.

Watch this meeting from 7 December 2016.

Watch this meeting from 14 September 2016.

Agent Account Manager service

Watch this meeting from 1 June 2016

Apprenticeship Levy

Watch this meeting from 14 February 2017 covering when you need to pay the levy, how much you need to pay and how to report a payment. The meeting also covers changes to Apprenticeship Funding in England from May 2017 and the new Apprenticeship Service.

ATED – Annual Tax on Enveloped Dwellings

Watch this meeting from 11 April 2017 demonstrating how to the new digital service.

Automatic Exchange of Information

Watch this meeting from 14 July 2016 to find out more about what the UK’s Automatic Exchange of Information with other countries may mean for you.

Capital Gains Tax

Watch this meeting from 29 September 2016 on Entrepreneurs’ Relief.

Class 2 National Insurance reform

Watch this meeting from 15 June 2016.

Watch our new Youtube video regarding the impact on Self Assessment returns.

National Living and National Minimum Wage

Watch this meeting from 14 March 2016 covering both areas.

Making Tax Digital for business

Watch this meeting from 28 March 2017.

Paying the right amount of tax through Pay As You Earn (PAYE)

Watch this meeting from 5 April 2017.

R&D tax relief

Watch this meeting from 24 August 2016 on Advanced Assurance.

Residence

Watch this meeting from 3 February 2017 which gave an overview of domicile, why it’s relevant for income and Capital Gains Tax and the impact of the new reforms.

Watch this meeting from 14 October 2016 on double taxation for individuals with dual residency.

Watch this meeting from 7 October 2016 on Statutory Residence Test - split year treatment cases 1 to 3.

Watch this meeting from 8 April 2016 covering non-UK domicile reforms.

Security

Watch this meeting from 26 May 2016 covering cyber security.

Watch this meeting from 21 April 2016 covering security awareness.

Specialist agent managers

Watch this meeting from 9 June 2016 to find out more about the specialist agent managers role.

Tax Avoidance

Watch this meeting from 7 February 2017 where HMRC looked at settling the tax avoidance bills of individuals that might have been involved in tax avoidance schemes.

Watch this meeting from 7 February 2017 in which HMRC outlined some of the common issues that arise in insolvency proceedings where tax avoidance is at play and HMRC’s stance.

Watch this meeting from 16 November 2016 on the new serial tax avoidance regime.

Watch this meeting from 1 November 2016 on settling the tax avoidance bills of small and medium enterprises.

Watch this meeting from 10 May 2016 on disguised remuneration for small and medium enterprises.

Watch this meeting on contractor loans from 30 March 2016 discussing what a recent policy announcement means for individuals who may be involved in disguised remuneration avoidance schemes.

Trade losses

Watch this meeting from 1 March 2017 which looked at the different ways that trade losses may be relieved.

VAT – changes to the VAT Flat Rate Scheme (FRS)

Watch this meeting from 1 March 2017 which covered the introduction, from 1 April 2017 of the new 16.5% FRS for businesses with limited costs. Businesses using the FRS or new businesses joining the FRS will complete a simple test to work out whether they must use this new rate.

Your Tax Account

Watch this meeting from 1 March 2016.

In partnership with other government bodies

Companies House

Watch this meeting from 10 November 2016 covering helping agents file accounts right first time.

Department for International Trade

Watch this meeting from 24 November 2016 covering free help to grow businesses overseas

Intellectual Property Office

Watch this meeting from 16 February 2017 covering copyright.

Watch this meeting from 30 November 2016 covering trademarks.

Watch this meeting from 28 July 2016 providing an overview of trademarks, patents, designs and copyright and how to protect intellectual property.

Pensions Regulator

Watch this meeting from 17 March 2017 which looked at how to support your clients through automatic enrolment.

Watch this meeting from 17 March 2017 which looked at how you can support your clients through re-enrolment.

Webinars

Webinars can last up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

Capital gains: land and property

The webinar covers common areas such as reliefs and common errors.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in June 2016.

Find out more in the HMRC Capital Gains Tax for land and buildings toolkit.

Help and advice

Check to make sure you’ve a compatible computer or mobile device to watch webinars.

Search for help if you’ve technical problems with webinars.

Contact HMRC online for other webinar help.

E-learning

Complete the online course to find out how to resolve disputes with reviews and appeals.

News story: Videos, webinars, e-learning and emails on VAT

Updated: New video added and updates made to times and dates of webinars.

Videos

YouTube videos:

E-learning

Online courses:

Emails

You can register to get business help and education emails from HMRC.

Webinars

Webinars can last for an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

What is VAT: an introduction

What VAT is, how it works, when to register and what to do afterwards.

Live webinar:

Watch this webinar recorded in December 2015.

Now you’re registered

VAT rates, simple VAT accounting, things that aren’t subject to VAT.

Live webinars:

Watch this webinar recorded in May 2016.

Accounting schemes

Choosing the right scheme for your business: annual accounting scheme, cash accounting scheme, flat rate scheme.

Live webinars:

Please note there are no live dates for this webinar available at present.

How to do your VAT Return

This webinar looks at how and when to send your VAT return.

Live webinars:

Watch this webinar recorded in July 2016.

VAT on motoring expenses

VAT on cars, commercial vehicles, repairs and fuel costs.

Watch this webinar recorded in June 2016.

COS Heading 52 – recovery of VAT

Guidance for government departments, arms-length bodies, NHS bodies and devolved administrations who contract out for services.

Watch this webinar recorded in February 2017.

VAT on goods when trading with other countries

Find out how to deal with VAT when you’re buying goods from and selling goods to other countries. This webinar covers EU and non-EU trade.

There’s no date for a live webinar at the moment.

VAT on the supply of services when trading with other countries

Find out how to deal with VAT when you’re supplying to and receiving services from other countries. This webinar covers EU and non-EU trade.

There’s no date for a live webinar at the moment.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

News story: Webinars, e-learning, emails and videos on employing people

Updated: New webinars added and updates made to the times and dates of the exisitng webinars.

E-learning

Are you taking on staff and running a payroll? Get help here from our online guide Becoming an employer.

Find out about the National Minimum Wage and National Living Wage in our new online guide Paying your workers the minimum wage.

Emails

HMRC employer email alert service

You can register for HMRC’s employer email alert service to get emails from HMRC that will tell you when new information is available, including when new issues of the Employer Bulletin are published.

Business help and education emails

You can register to get business help and education emails from HMRC.

Videos

YouTube videos:

Webinars

Live webinars last for an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before the start time for live webinars.

You can watch recorded webinars at any time but you’ll need to register first.

Getting Payroll information right

This webinar shows you how to give accurate information to HMRC.

Watch this webinar recorded in June 2016.

How to avoid in-year penalties

This webinar has information on why penalties are charged, and how to avoid in year penalties for late and non-filing.

Live webinar:

There are no dates for this live webinar currently available.

Watch this webinar recorded in July 2016.

The National Living Wage and The National Minimum Wage - cutting your risk series

This webinar the second in the series will cover apprenticeships and the status of the worker, find out how to avoid the common errors made by employers.

Live webinars:

There are no dates for this live webinar currently available .

Watch this webinar recorded in February 2017

If you missed the first in the series covering the essentials you need to know on national minimum wage and national living wage and the common errors made by employers, concentrating on working time and deductions. Please watch this this webinar recorded in November 2016.

What’s new for 2017

This webinar will provide an overview of new and changed processes for the 2017 to 2018 tax year.

Live webinar:

There are no dates for this live webinar currently available.

Watch this webinar recorded in March 2017.

Getting started as an employer

Registering with HMRC, taking on your first employee, running payroll, paying HMRC.

Live webinars:

Watch this webinar recorded in June 2016.

Using Basic PAYE Tools for the first time

A demonstration of Basic PAYE Tools, HMRC’s free payroll software for businesses with fewer than 10 employees.

Live webinars:

Watch this webinar recorded in June 2016.

Expenses and benefits - an introduction

Paying expenses to employees, providing benefits.

Watch this webinar recorded in April 2016.

Expenses and Benefits – Employee travel

This webinar is for employers. It provides an overview of the tax treatment of travel and subsistence payments to employees and also mileage payments for employees using their own vehicle.

Expenses and Benefits – Medical Insurance

Watch this webinar recorded in February 2017.

Expenses and Benefits – T&S

Watch this webinar recorded in February 2017.

Expenses and Benefits – personal bills

Watch this webinar recorded in April 2017.

Payroll: annual reporting and tasks

This webinar is for employers and covers end-of-year tasks, the P60 form, a brief look at reporting expenses and benefits, sending the last FPS to HMRC, preparing for the new tax year, and actions for Basic PAYE Tools users.

Live webinar:

There are no dates for this live webinar currently available.

Watch this webinar recorded in March 2017.

Payrolling benefits in kind - an overview

Find out more about payrolling expenses and benefits in this short webinar.

Live webinars:

There are no dates for this live webinar currently available.

Watch this webinar recorded in February 2017.

Company directors: HMRC and Companies House - working together for you

This tells you how to register your new company and the key responsibilities to HMRC and Companies House.

Watch this webinar recorded in September 2016.

Company directors - payroll and you

This webinar covers Income Tax and National Insurance, director’s pay and payroll information that is submitted and how to report expenses and benefits to HMRC.

Watch this webinar recorded in July 2016

HMRC and the Health and Safety Executive (HSE) working together for you - growing your business

HMRC has joined forces with HSE on this webinar. You’ll find answers to questions on health and safety and taking on new employees as your business grows.

Watch this webinar recorded in September 2016.

HMRC and HSE working together for you - working with construction, contractors and using the Construction Industry Scheme

Watch this webinar recorded in July 2016.

PAYE-Reporting to HMRC-Employer Filing Obligations

An introduction for employers on the importance of sending PAYE reports to HMRC and when. It also explains what happens if they fail to send reports on time without a valid reason.

Watch this webinar recorded in April 2017.

Employment status

If you are employing or engaging someone you are required by HMRC to ensure that their correct employment status is applied.

Watch this webinar recorded in April 2017.

Care and support employers

Payroll and expenses and benefits if you have a personal assistant or carer.

Watch this webinar recorded in April 2017.

Statutory Sick Pay

What happens when an employee is off sick, deciding when to pay Statutory Sick Pay and how to work it out.

Live webinars:

Watch this webinar recorded in July 2016.

Statutory payments for births

For businesses with employees who’ve had or are having a baby. What payments you can make and how to work them out.

Live webinar:

Watch this webinar recorded in August 2016.

Statutory Shared Parental Pay and Leave

This webinar covers Statutory Shared Parental Pay and Leave which was introduced in April 2015 as part of the reform of pay and leave entitlements for employed parents.

Watch this webinar recorded in July 2016.

Statutory Payments for Adoption

This gives your employees an amount of pay to help them to take time off when a child is ‘placed’ with them for adoption.

Watch this webinar recorded in November 2015.

Statutory Parental Pay for Adoptive Parents

This may be paid to any employee to help them to take time off after a child is placed with an adopter.

Watch this webinar recorded in November 2015.

Shared Parental Pay for Adoptive Parents

This is a new Statutory Payment available to adopters and their partners who have children placed with them on or after 5 April 2015.

Watch this webinar recorded in November 2015.

Social Enterprise

Choosing the right business structure (including community interest companies), the taxes you may have to pay and tax reliefs and investment.

Watch this webinar recorded in May 2016.

Tax and change of career or retirement

Changing jobs or retiring, tax codes and rates, starting a new job or business, redundancy.

You can watch recordings of these webinars from April 2016:

Starting your own business

Get your tax right from the start. Find out about the New Enterprise Allowance and what other support is available.

Watch this webinar recorded in February 2016.

Business record-keeping

Record-keeping for sole traders, partnerships and limited companies.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in July 2015.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

News story: Videos, webinars, e-learning, and emails if you're self-employed

Updated: New webinars added and updates made to the times and dates of the exisitng webinars.

Videos

YouTube videos:

Self Assessment

Short videos on Self Assessment help and deadlines.

Find out if you’re employed or self-employed.

Research and Development

What is Research & Development tax relief?

What expenses qualify for Research & Development tax relief?

How to claim Research & Development tax relief when you receive a grant.

E-learning

You can use HMRC’s free online guides to help you get things right first time:

  • setting up and running your own business - an online guide about how to register your new business with HMRC, keeping records, sending your tax returns and payments
  • self-employed business expenses - an online guide about allowable business expenses, capital allowances and simplified expenses
  • Tax for foster carers - an online guide to help you understand key issues affecting self-employed foster carers and HMRC
  • Tax advice for childminders - an online guide to help you understand key issues affecting self-employed childminders and HMRC
  • Alcohol due diligence - an online guide for registered excise businesses who have to carry out alcohol due diligence on the goods they sell, buy, hold, import or export

Emails

Register to get business help and education emails from HMRC.

Webinars

Webinars can last for up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

They’re aimed at sole traders and business partnerships. They’re not suitable for directors of limited companies.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

Getting started

How to tell HMRC you’re self-employed, what National Insurance you’ll pay, how to keep records and budget for your first tax bill.

Live webinars:

Watch this webinar recorded in May 2016.

Business expenses

What kind of business expenses you can claim, for example, working from home or paying for things you need for your business.

Watch this webinar recorded in November 2015.

Car expenses and the self-employed

The webinar covers:

  • how to use the simplified expenses method for car expenses
  • how to calculate the actual costs method (including capital allowances)
  • leasing a car and personal contract purchases

Capital allowances

How to claim tax relief when buying or improving things, for example, vehicles or equipment that you need for your business.

Watch this webinar recorded in June 2016.

HMRC and Department for Work and Pensions (DWP) - working together for you, starting a business

Moving from claiming benefits to New Enterprise Allowance, you can get up-to-date guidance from DWP and HMRC.

Watch this webinar recorded in April 2016.

HMRC and Department of Work and Pensions (DWP) - Leaving the Work Programme and starting in Business

Work Programme Customers, you can get up to date guidance from DWP and HMRC

Record-keeping

How to keep records, set up a records system and how long to keep records.

Watch this webinar recorded in April 2016.

How to complete your online tax return

How to register for Self Assessment online and complete your tax return.

Watch this webinar recorded in June 2016.

Your payments to HMRC

This webinar tells you how your first tax bill is calculated and payable. It also explains how you can budget for your first bill and covers options for paying HMRC.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in April 2016.

Cash Basis for the self employed

This webinar will explain the Cash Basis scheme, available for the self-employed, which is designed to make tax simpler for sole traders and business partnerships. It’s not suitable for limited liability partnerships (LLP) or limited companies.

Watch this webinar recorded in January 2017

Childminders

There’s no date for a live webinar at the moment.

Watch this webinar recorded in April 2016.

Foster carers’

How to use qualifying care relief, keeping records and what to put on your tax return.

Watch this webinar recorded in September 2016.

Foster carers’ tax returns

This short webinar helps foster carers to fill in the self-employment section of an online tax return.

Watch this webinar recorded in December 2016.

Shared Lives carers

For those in Shared Lives care, for example, Adult Placement care, Kinship care, staying-put care and parent and child arrangements. How to use qualifying care relief, keeping records and what to put on your tax return.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in June 2016.

Supported Lodgings

Find out what Supported Lodgings are and how you deal with them. We will also tell you what records you need to keep.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in July 2015.

Alcohol Wholesaler Registration Scheme

This has information for small and medium businesses. If your business buys or sells alcohol, the Alcohol Wholesaler Registration Scheme tells you how to register.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in April 2017.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

Guidance: Double Taxation Treaty Passport Scheme register

Updated: The Treaty Passport register has been updated with additional entries and deletions.

If your company is registered for the Double Taxation Treaty Passport Scheme, its details will be made publicly available on this register - to help borrowers verify a passport holder’s status.

HM Revenue and Customs will add new lenders to this list at regular intervals.

Guidance: Annual Tax on Enveloped Dwellings: service availability and issues

Updated: The planned downtime section has been updated for the Annual Tax on Enveloped Dwellings service.

Latest updates on the availability and any issues affecting the ATED online service.

Guidance: Rates and allowances: Income Tax

Updated: Rates, allowances and duties have been updated for the tax year 2017 to 2018.

This publication includes all Income Tax rates, allowances and bands for the current and previous 3 tax years.