UncategorizedGuidance: Corporation Tax: selling or closing your company What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes. Guidance: Making Tax Digital for VAT as an agent: step by step Policy paper: Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 and regulation 1(2) of the Social Security (Contributions) Regulations 2001