Guidance

Issue 103 of Agent Update

Published 21 December 2022

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This month’s content

Developments and changes to legislation and allowances relating to UK tax including:

Tax

Making Tax Digital

HMRC Agent Services

Details of live consultations and links to responses, changes to HMRC service and guidance, including:

Agent Forum and engagement

Latest updates from the partnership between HMRC and the main agent representative bodies, including:

Technical Updates and Reminders

Tax

Reduction in the rate of National Insurance contributions (NICs) from 6 November 2022 — use updated guidance

We can now confirm that GOV.UK guidance has been updated for both employers and employees to reflect the National Insurance contributions rate change for the periods from 6 November 2022, that we told you about previously.

GOV.UK guidance advises employers what to do if they are unable to charge the correct rate in NICs. Read about how to fix problems with running payroll if you paid your employee the wrong amount or made incorrect deductions.

The key changes, which we advised agents of in Agent Update 101 on 18 October 2022, are as follows:

  • National Insurance contributions rates reduced by 1.25 percentage points from 6 November 2022 for employees, employers and the self-employed for the rest of the tax year
  • the reduction covers Class 1 (both employee and employer), Class 1A, Class 1B and Class 4 (self-employed) NICs

In most cases, employers will correct any overpaid National Insurance contributions and a revised Full Payment Submission can then be submitted to make corrections, as previously advised. GOV.UK guidance has been updated to provide further information on making Full Payment Submissions.

We would draw your attention to the section covering separate guidance employers need to follow to amend a National Insurance deduction because your payroll software updated after 6 November 2022 on the delayed payroll software update page.

Agents are reminded that we had asked employers to remove the temporary generic message on payslips which explained the April 2022 NICs uplift.

We also requested agents and employers to ensure they are using the latest version of their payroll software.

HMRC’s Basic PAYE Tools has been updated to account for National Insurance contributions from 6 November 2022.

Advise employers they should make sure they are using Basic PAYE Tools version 22.2 (or later). You can download basic PAYE Tools on GOV.UK.

We continue to work closely with payroll software developers on all of these changes and agents should advise employers to contact their software provider with any payroll queries in the first instance.

Your assistance in building awareness of this would be much appreciated.

Tax avoidance — how to avoid being caught out

If your client is a contractor and would rather avoid an unexpected tax bill, then HMRC’s Tax avoidance — don’t get caught out campaign is here to help them. They can check how they’re paid, and ensure they’re not involved in tax avoidance.

You can help us to help your clients by sharing the campaign messages and telling them about:

Launch of toolkit for reporting Foreign Income in Tax Returns

HMRC has created a Toolkit to support agents with identifying areas within the Foreign Income pages (SA106) of the Self-Assessment return, which taxpayers commonly complete incorrectly or fail to complete.

The toolkit launched on 6 December 2022 and provides guidance on the errors we find commonly occur in relation to reporting foreign income.

Areas of risk relating to foreign income reporting fall broadly into the following categories.

Unaware of the need to report

A taxpayer may not realise that income arising outside the UK needs to be reported in the UK to HMRC.

Incorrect understanding of what to report

A taxpayer may have failed to apply the legislation correctly. For example, they might believe that they have fulfilled their obligations by having made a return in the jurisdiction where the income arose but not in UK.

Unaware of income

A taxpayer may not be aware that the income arises (for example, if it relates to a former overseas employment).

Failure to report

A taxpayer may be aware that they have income and that it should be reported to HMRC but fails to report anyway.

The content of the foreign income toolkit is based on HMRC’s view of how tax law should be applied. Application to specific cases will depend on the law at the relevant time and on the precise facts.

The Tax agents toolkits collection provides further information on using this toolkit and reasonable care under HMRC’s penalty system.

Plastic Packaging Tax — check if your clients need to register

Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If your clients manufacture or import 10 or more tonnes of plastic packaging within a 12 month period they must register for PPT on GOV.UK, even if their packaging contains 30% or more recycled plastic.

PPT also applies to plastic packaging that is imported already filled with goods — but your clients only need to account for the weight of the plastic packaging towards the 10-tonne threshold.

If your clients are liable to register or have already registered, from 1 January 2023 they must submit their PPT return and pay any tax due by 31 January 2023.

Read more about Plastic Packaging Tax on GOV.UK to find out more information and support your clients.

HMRC has produced the following guidance to support businesses:

Capital Gains Tax (CGT) on UK property account

CGT on UK property paper return

HMRC has made significant changes to the CGT on UK property paper return to make it easier for customers to complete.

The new form includes:

  • notes to help customers complete the return
  • a section to enter details of an authorised agent
  • a section to enter repayment details if the return is an amendment
  • a section to allow customers to make a return after a Self Assessment (SA) return

To request a paper return, the customer or agent will need to contact HMRC.

Paper returns should only be made in certain circumstances. You can read a full list of when paper returns can be made in section 1.13 — Paper returns of the CG-APP18 CGT on UK property account guidance.

Non-UK resident individuals should continue to use the ‘alternative sign in’ process to report and pay via the CGT on UK property account, unless the customer is digitally excluded. Read about the ‘alternative sign-in’ process in CG-APP18-160.

2021 to 2022 Self Assessment (SA) return where there is an ‘initial overpayment’

This is a reminder that when a customer has completed a SA return for the 2021 to 2022 tax year onwards which has resulted in an ‘initial overpayment’ of CGT, this ‘initial overpayment’ of CGT will be automatically offset against other SA charges.

The ‘initial overpayment’ is based on the original CGT on UK property return made.

Read more about initial overpayments at CG-APP18-320.

Alternatively, the customer has the option to amend their CGT on UK property return prior to the submission of the SA return.

Once the SA return has been submitted, the customer should not attempt to amend their CGT on UK property return for the corresponding tax year.

If your clients benefit financially from UK property owned through offshore entities

The Register of Overseas Entities is now live at Companies House.

Overseas entities that own UK property must register by 31 January 2023. When registering, entities must provide information about their beneficial owners and relevant trusts. To avoid higher penalties, action must be taken now.

Most people and businesses pay the right amount of tax, however, offshore taxation can be complicated, and mistakes are made.

Information on the Register will be available to HMRC and will be used to identify tax non-compliance of:

  • overseas entities
  • beneficial owners (including settlors and beneficiaries)

If you are concerned that a client has not paid the right amount of tax, you should contact HMRC to tell them that you will be making a disclosure via the Worldwide Disclosure Facility before 31 January 2023.

If you are content that the tax affairs of your clients are correct and up to date, then you do not need to take any further action.

For further details on the Register of Overseas Entities, visit the new register of overseas entities.

Preparing for the new tax year basis — Income Tax Self Assessment

The rules HMRC uses to work out sole traders’ and partners’ profits for Income Tax in a Self Assessment return are changing for many businesses for 2023 to 2024 onwards. This may affect the return that they must submit by 31 January 2025. It will also affect subsequent returns.

Only taxpayers with an accounting date other than 31 March or 5 April are affected by this reform.

Under the new rules, from April 2024, businesses will be taxed on profits for the tax year and not, as now, the profits for the accounting year ending in a tax year.

For 2024 to 2025 and future years where accounting years are different from the tax year end, the taxable profits will be worked out by apportioning the profits for the 2 accounting periods that straddle the tax year.

The year 2023 to 2024 is a ‘transition year’ in which self-employed businesses will move to the new way of calculating taxable profits for the tax year.

Businesses will need to declare the total profits from the end of the last accounting date in 2022 to 2023 up to 5 April 2024. This means that profits generated over a longer period will be taxable in the transition year.

In 2023 to 2024, businesses can use any overlap relief resulting from overlap profit when the business first started. By default, any remaining additional profit can be spread over 5 years.

As an example, if a business’s accounting date is 31 December, they must declare profits from 1 January 2023 to 5 April 2024 (15 months rather than 12) in their tax return for the tax year 2023 to 2024, which is due by 31 January 2025.

The transition year 2023 to 2024 will present an opportunity for all businesses currently trading, regardless of accounting date, to use any overlap relief due.

From 2023 to 2024 onwards, some businesses might have to use provisional figures on their returns. The government will relax its guidance to give businesses the normal amendment time limits to submit their final figures if they have submitted provisional figures as part of their tax return.

Where a business’s accounting date is changed in 2022 to 2023, the current change of accounting date rules will apply. Where a business decides to change its accounting date from 2023 to 2024 onwards, these rules will not apply, and a change can be made regardless of past changes.

For businesses changing accounting date in the 2021 to 2022 tax year, HMRC will be able to provide details of overlap relief figures or historic profit figures on request, if these figures are recorded in HMRC systems.

Taxpayers should ring the HMRC Self Assessment helpline and agents should ring the agent dedicated line if they need this information to complete a 2021 to 2022 tax return. Taxpayers looking to change accounting dates and use overlap relief in tax years 2022 to 2023 or 2023 to 2024 should wait until further information on the provision of overlap relief figures for these tax years is announced.

Ahead of further guidance being published soon on GOV.UK, the basis period reform policy paper provides background information. Information is also available in a GOV.UK news article on basis period reform.

Off-payroll working rules

The reforms to off-payroll working in 2017 and 2021 mean that medium and large-sized businesses, and public authorities are responsible for determining the status of any contractors they engage through an intermediary.

These reforms remain in place — for more information read the medium-term fiscal plan on GOV.UK.

The underlying rules are unchanged — individuals working like an employee should pay broadly the same tax as individuals who are directly employed.

HMRC will continue to look for opportunities to improve the way these rules work in practice.

HMRC’s dedicated compliance team will continue to:

  • provide support and guidance to individuals and businesses operating the rules
  • work with customers to help them comply with the rules
  • tackle any non-compliance that is identified

You can read about how HMRC is supporting organisations to comply with changes to the off-payroll working rules (IR35).

HMRC clamps down on major till fraud

HMRC are investigating businesses that are using till systems to evade tax.

Electronic Sales Suppression allows businesses to artificially reduce the number or value of sales through their electronic tills, meaning they can declare a lower turnover and reduce the tax that is owed.

HMRC has identified thousands of businesses that are potentially using software to manipulate sales on their electronic tills to evade tax.

Those involved should make a voluntary disclosure to HMRC to correct their tax records and pay the right tax. HMRC will follow up with those who do not come forward to make a disclosure. By making a disclosure now those deliberately misusing their till system could see their financial penalties reduced. Disclosures about misusing till systems can be made at GOV.UK.

HMRC recently visited 90 businesses across England, Scotland and Wales suspected of misusing till software. Sales are put through the till as normal, but the system allows records to be manipulated by deleting sales and routing card payments through an offshore bank.

Five individuals, who are suspected of designing and selling the system, were arrested and investigations are ongoing.

New powers to tackle Electronic Sales Suppression in the UK were included in the Finance Act (2022) introduced in February 2022.

Businesses involved in possessing, making, supplying or promoting Electronic Sales Suppression systems now face fines of up to £50,000.

As part of investigations into Electronic Sales Suppression, HMRC can also recover tax evaded and launch investigations that could result in criminal convictions.

FS68 gives full details of the whole range of measures available to HMRC to tackle Electronic Sales Suppression.

Updated Self Assessment exclusions document

The document that sets out whether self-assessment customers should file a paper tax return rather than an online one has been updated. You can read about exclusions and when paper tax returns can still be filed in ‘Exclusion cases version 4.0’.

This document is produced for software developers working with Self Assessment Online services, but we know some tax agents also find it useful when dealing with clients with complicated tax affairs.

Making Tax Digital

Making Tax Digital (MTD) for VAT-businesses now signed up as the way VAT returns are filed has changed

Most businesses are now signed up to MTD for VAT and have compatible software, as they can no longer use their existing VAT online accounts to submit quarterly or monthly VAT returns.

From now on the only way to file quarterly or monthly VAT returns is through MTD compatible software.

We’ve signed up all remaining businesses that file quarterly or monthly to MTD to ensure they’re ready, unless your client is exempt or has applied for exemption and is awaiting a response from us.

You can continue to support your clients by helping them to keep digital records and submit their VAT returns to HMRC through MTD compatible software.

A list of software that is compatible with MTD for VAT, including free options, can be found on GOV.UK.

Businesses that file annual VAT returns are still able to use their VAT online account until 15 May 2023 and will automatically be signed up after this date.

Get ready for changes to VAT penalties and interest from 1 January 2023

New VAT late submission and late payment penalties will be introduced from 1 January 2023.

For businesses with accounting periods starting on or after 1 January, the default surcharge will be replaced by new penalties when VAT returns are submitted or paid late. The way that VAT interest is calculated will also change, to bring VAT in line with Income Tax Self Assessment.

These reforms will simplify penalties and apply to everyone who submits VAT returns, including nil or repayment return customers.

It is important you make sure you and your clients are ready for these changes. You can find information on VAT penalties and VAT interest charges, including:

  • webinars
  • stakeholder resources

You can also read more about changes to late VAT penalties and interest charges on GOV.UK.

If your clients have outstanding deferred VAT

Businesses that deferred VAT payments during the pandemic should have now repaid it or put a payment plan in place.

They may be charged a 5% penalty and interest if they have not. Anyone struggling to pay deferred VAT should contact us as soon as possible, so we can look at manageable payments based on their circumstances.

Businesses that deferred VAT payments due between 20 March 2020 and 30 June 2020 could either:

  • pay in full by 31 March 2021
  • join the online VAT deferral new payment scheme by 21 June 2021 to spread payments of deferred VAT over smaller, interest free instalments
  • contact HMRC to make an arrangement to pay by 30 June 2021

For those whose payments are still outstanding with no arrangement in place, penalties could apply if they do not contact us.

You can find more information on deferred VAT and the penalty charge on GOV.UK.

Agents Services Account — making things easy for you

Did you know you can use the HMRC Agent Services Account to manage a large part of your clients VAT affairs online?

The Agent Services Account can be used for all clients except those who have been granted an exemption from Making Tax Digital. It can reduce how often agents have to contact the department by phone, as agents can carry out clients requests online and access certain elements of their clients VAT information too.

Agents can use the Agent Services Account to:

  • change business name for companies
  • change principle place of business)​
  • change VAT Return dates​
  • de-register from VAT ​
  • view and print VAT certificate​
  • submit VAT Return
  • view and print VAT Return
  • annual accounting — leave via stagger change​
  • change and add business phone numbers (mobile and landline)​
  • re-sign up
  • change or add trading name​

Some services are unavailable to agents, and you should contact HMRC by phone to:

  • change or add an email address​
  • change repayment bank account​
  • change contact preference (email or paper)​
  • request verification of an unverified email address
  • view payments and liabilities​​

Read more information on HMRC Services for tax agents on GOV.UK.

HMRC Agent Services

Interactive P2 Guidance — helping customers get it right

PAYE Notice of Coding, also known as a P2, gives taxpayers an explanation of what their current tax code is and the reason as to why they have that tax code.

Customers receive a P2 Notice of Coding when their tax code changes, this can be for a number of reasons, including:

  • customers start to get income from additional job or pension
  • customer’s employer tells us they have started or stopped getting benefits from their job
  • they get taxable state benefits
  • they claim marriage allowance
  • they claim expenses they get tax relief on

New interactive guidance has been produced to support customers. It will allow them to select the correct guidance according to their needs and understand what has changed and what, if anything, they need to do.

Read more information about updating your tax code.

HMRC app improvements — Unique Taxpayer Reference

We’ve improved the HMRC app by adding a new function. This allows customers to copy and paste their Self Assessment Unique Taxpayer Reference, so they can easily share it with their tax agent.

Every year HMRC receives thousands of calls from customers who’ve lost or forgotten their Unique Taxpayer Reference (UTR). With the app, customers can get their UTR instantly. It means they do not have to call us, saving them time and money, and they will not have to wait 10 to 15 days for their UTR to arrive in the post.

Watch a video showing how to find your Unique Taxpayer Reference on the app. Encourage your clients to use the app and the UTR copy and paste function, so you know they’ve given you the right reference.

Additional features added to the app in February 2022 also allow customers to pay their Self Assessment tax return using the app.

These app improvements come ahead of the Self Assessment tax return deadline on 31 January 2023 and is helping customers get their tax right and providing easier and simpler digital services.

P87 forms — information requirements

From 21 December 2022 claim forms for Income Tax relief for employment expenses, known as P87s, must include the following additional information:

  • all the details in section 1, except for the title and contact phone number which are optional
  • employer PAYE reference number in section 2 — your clients can get this from their Personal Tax Account, the HMRC app, P45 or P60 and give it to you
  • type of industry in section 2 if the claim includes flat rate expenses

Any forms received on or after 21 December 2022 that do not include the required information will be rejected.

We first alerted you to these requirements in early and mid-November to give you time to prepare. The changes to the P87 form are being introduced so that we can improve customer experience and pay customers the money they’re due as quickly as possible. We also need to ensure our advisers’ time is used efficiently and that forms can be processed electronically.

Take care with any P87 forms you submit and ensure they are accurate, and all the required information is included.

Construction Industry Scheme — requests for payment and deduction statements

From 1 December 2022 we are changing the way we deal with requests for payment and deduction statements from subcontractors, their tax agents and representatives in the Construction Industry Scheme.

This means we will only deal with one Construction Industry Scheme payment and deduction statement request per customer, any further requests for information will be refused.

Before you request a payment and deduction statement from HMRC you need to:

  • try and get the information directly from your clients or their contractors
  • ask clients or contractors to send you copies from their records

Obtaining this information from your clients or contractors should be built into your routine processes. These best practices will support correct information management and efficiency.

Any additional requests for missing Construction Industry Scheme payment and deduction statements will be considered. You will need to demonstrate that you’ve requested information from the contractor but have not been able to get it, for instance because the contractor has stopped trading.

In these circumstances you should write to HMRC:

PT Operations
HM Revenue and Customs
BX9 1BX

Provide the following information in your letter:

  • your name and address
  • your client’s name, address and Unique Taxpayer Reference
  • the name and address of the contractors
  • the contractor’s tax reference (if you know it)
  • the dates of the payments, or the tax months when the contractor paid you or your client
  • confirmation that the contractor cannot or will not provide the documentation

Returns for the tax year in which someone died and earlier

For security reasons, personal representatives or executors cannot file a deceased customer’s self-assessment tax return online for tax years up to the date of death. They must send paper returns.

Authorised tax agents can file the tax return online that covers the tax year in which the person died (6 April to the date of death) however, this can only be done after that tax year has ended.

The deadline to file a tax return online is either 31 January following the end of the tax year, or the deadline filing date on the notice to file letter, whichever comes later. Agents can also file returns online for earlier years.

Repayments are not made automatically for deceased customers. The agent may need to call the bereavement helpline to action a claimed repayment. The tax return’s repayment section should still be completed in case we review the record before contact.

This guidance relates to completing tax affairs for a person up to their date of death only.

Reporting tax on income and gains arising to a person’s estate after their date of death (in the administration period) must be done separately. Read more about reporting an estate to HMRC.

XBRL tagging of 2022 Accounts

This article explains how we would like you to tag your clients 2022 accounts.

Due to technical and operational issues, we are currently unable to accept accounts tagged with the Financial Reporting Council 2022 Taxonomy. We regret that these issues will not be resolved before 2022 company tax returns are due to be filed.

We still require that accounts are fully tagged. We need you to tag 2022 accounts with the Financial Reporting Council 2021 Taxonomy. Most eXtensible Business Reporting Language (XBRL) software will be doing this automatically, but it is worth checking which accounts taxonomy is being used.

We are currently unable to accept the US Generally Accepted Accounting Principles (GAAP) 2021 taxonomy. If you are tagging accounts prepared under US GAAP, you must use the 2018 taxonomy.

If accounts are tagged with the Financial Reporting Council 2022 or US GAAP 2021 taxonomies, the company tax return will be rejected.

Whilst we will accept the need to re-tag as a reasonable excuse for late filing if accounts are rejected before the due date, we are letting you know in advance to try and avoid the issue.

This issue does not impact on the tagging of tax computations. These should be tagged as usual, using the appropriate version of the Corporation Tax computational taxonomy.

Read more about taxonomies accepted by HMRC.

We acknowledge that this will have a significant impact on the various stakeholders in the new taxonomies. We apologise for the inconvenience this may cause you.

We recognise that the current situation is unsatisfactory and is causing inconvenience to our business customers. We are currently working through plans to put these issues right.

We will confirm a timeline for release of the new taxonomies as soon as we can. We will communicate this to you through the taxonomies accepted by HMRC page.

Calculate Marginal Relief for Corporation Tax — a new service for companies and agents

From 1 April 2023 the main rate of Corporation Tax is increasing to 25% for companies with profits over £250,000.

A small profits rate of 19% is being introduced for companies with profits of £50,000 or less, and Marginal Relief will apply for profits greater than £50,000 (the lower limit) up to £250,000 (the upper limit).

Marginal Relief provides a gradual increase in the Corporation Tax rate between the small profits rate and the main rate.

A new online service, Calculate Marginal Relief for Corporation Tax is now live.

This service allows companies and their agents to accurately calculate the amount of Marginal Relief applicable to a company’s profits falling between £50,000 and £250,000.

Before using the service, you need to know:

  • the company’s accounting period start and end dates
  • the company’s total taxable profit
  • the amount of any distributions from non-group, un-associated companies
  • any associated company details

Note that the lower and upper limits are proportionately reduced for short accounting periods and the number of associated companies of the reference company.

Updated guidance at CTM03900 onwards will be available from January 2023.

The Trust Registration Service

Additional question for taxable trusts

In November 2022, we advised you that a new question has been added to the Trust Registration Service.

We would like to remind you that we require trustees (or their agents) of taxable trusts to confirm if the trust is a Schedule 3a trust.

Read about what a Schedule 3a trust is on GOV.UK.

To keep your record up to date, we ask that you return to the service as soon as possible to complete this additional question.

Administrative Burden Advisory Board (ABAB) 2022 annual report

The Administrative Burden Advisory Board published their 2022 ABAB annual report on the 1 December 2022.

Themes covered in the report this year are:

  • ABAB’s Top Ideas
  • Making Tax Digital
  • basis period reform
  • customer experience
  • Single Customer Account
  • small business customer journey
  • off-payroll working
  • tell ABAB survey and report

ABAB is made up of 13 independent members with wide ranging expertise representing a cross section of businesses and professions. Members offer constructive challenge and support to HMRC by championing the views and concerns impacting the small business community.

ABAB work closely with HMRC to make tax easier and quicker for small businesses. They provide valuable business insight and expertise, acting as HMRC’s critical friend.

Share the report with anybody who has an interest in reducing the tax administration burden of small businesses. If you would like to comment on this report or help us with our work, email: advisoryboard.adminburden@hmrc.gov.uk.

Agent Forms

HMRC provides forms which can be used to submit information to HMRC. Many of these forms are accessible to agents who can submit information on behalf on their clients.

Over the years, forms have been developed using different technologies which means that there is a lack of consistency in their format. HMRC hopes to develop a standard for the future development of forms but there are no plans to change existing forms currently.

Today, HMRC tends to reference either I or G Forms. There is little difference to the user between the 2 except the technology they use. I-Forms contain ‘digital-forms’ in the URL and often have bespoke agent forms whilst G-Forms contain ‘submissions’ in the URL and are used for both agents and non-agents with a bespoke service delivered based on the User ID which was used to log in with.

This article is intended to support agents in identifying the vast array of forms available and how to access them today.

I-Forms (Intelligent Forms)

Many agents are not aware of a service called the Agent Forms Dashboard. It can be logged in to using an agent user ID and password.

Note that whilst an agent service account user ID will allow you to access all 13 forms, any other type of agent user ID will only allow you to access the first group detailed below. Find out how to get an agent services account.

Upon starting an I-Form, the user will be given a code which lets them use the save and return function. The code can be entered within the Agent Form Dashboard to return to an existing form.

There are currently 13 HMRC agent I-Forms.

8 Forms are accessible to anybody with an agent user ID. They are:

  • application for a s690 or informal treaty direction (S690SUB)
  • application for certificate of continuing liability for reciprocal agreement countries (CA9107SUB)
  • Community Amateur Sports Club registration form (CASCA1SUB)
  • Digital Disclosure Service (DO4SUB)
  • European Economic Area employees (CA3822SUB)
  • working in 2 or more European Economic Area countries (CA8421SUB)
  • self-employed temporarily working European Economic Area (CA3837SUB)
  • sending employees to work abroad (CA3821)

The remaining 5 I-Forms are only accessible by logging in with an agent services account user ID.

  • charities change of details (CHV1SUB)
  • claim a repayment of deductions from your Construction Industry Scheme oayments (CISREPAYSUB)
  • ISA manager notification of changes (ISAMNOCSUB)
  • non-resident landlord application for companies and trusts (NRL2e)
  • request for a certificate of residence in the UK (PT_CertOfRes)

G-Forms (GOV Form)

HMRC currently offer around 90 G-Forms, of which 86 are available to agents.

The 4 forms not accessible to agents are:

  • agree to repay Self-Employment Income Support Scheme (SEISS) grant
  • claim a VAT refund as an organisation not registered for VAT
  • claim Alcoholic Ingredients Relief online
  • provide bank details for a UK VAT-registered overseas trader

G-Forms offer a personalised service. A completed form can only be seen once all questions have been answered and the form is ready to be submitted.

To preview the G-Form (to read all of the information you need to complete the form, before you complete it), you can add the end of the URL of the G-Form to the end of the following link:

https://www.tax.service.gov.uk/submissions/new-form/specimen-

For example, if the URL of your form ended in ‘apply-for-certificate-of-residence’ — you could preview it by adding that information to the end of the URL, for example:

https://www.tax.service.gov.uk/submissions/new-form/specimen-apply-for-certificate-of-residence

This allows you access to a prototype where you can view each screen that you will see during the form’s completion.

List of G-Forms with the capability for agents to work on multiple forms

Apply for a certificate of residence.

Apply for action to protect your intellectual property rights.

Apply for Alternative Dispute Resolution to settle a tax dispute.

Apply for Authorised Economic Operator (AEO) status.

Appoint a reporting company.

Enquire about Plastic Packaging Tax.

Get help with a tax issue as a mid-sized business.

Notify HMRC about a qualifying asset holding company.

Notify HMRC about an uncertain tax treatment.

Register for Plastic Packaging Tax.

Request growth support for a mid-sized business.

Revoke a reporting company.

Send details to support a Research and Development Expenditure Credit claim.

Send details to support a Research and Development tax relief claim for an SME.

Submit a Corporate Interest Restriction return.

Tell HMRC your annual PAYE Settlement Agreement amount.

List of G-forms without the capability for agents to work on multiple forms

Activate a badge to make CHIEF declarations.

Agree to repay Self-Employment Income Support Scheme (SEISS) grant.

APD2 Air passenger duty return.

Apply for a duty deferment account.

Apply for a guarantee waiver.

Apply for a partial exemption special method.

Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge.

Apply for an advance payment of Statutory Parental Bereavement Pay (SPBP4).

Apply for customs comprehensive guarantee authorisation.

Apply for transfer of residence tax relief.

Apply to extend your application to protect your intellectual property rights.

Apply to register for Insurance Premium Tax.

Apply to remove an employer from the Job Retention Scheme register.

Ask a question about the Coronavirus Job Retention Scheme.

Ask a question about the Coronavirus Job Retention Scheme.

Ask HMRC to verify you had a new child which affected your eligibility for the Self-Employment Support Scheme.

Ask the adjudicator’s office to investigate a complaint or review a decision.

Biofuels and other fuel substitutes.

Cancel your registration for transitional simplified procedures.

Challenge a Childcare Service application decision.

Change an XI EORI.

Change or cancel a duty deferment account.

Claim Statutory Parental Bereavement Pay (SPBP3).

Coronavirus Job Retention Scheme overclaim notification.

Declare cash you carry into or out of Great Britain.

Declare cash you carry into or out of Northern Ireland.

Declare your business is not required to register for Making Tax Digital for VAT.

Election for exemption from tax on UK capital gains — offshore collective investment vehicles.

Election for exemption from tax on UK capital gains — qualifying companies.

Gas for use as road fuel.

Get an XI EORI number.

Hydrocarbon oils.

Insurance Premium Tax return.

Make a claim for extended loss carry back.

Make a comment or complaint about HMRC consultations.

Notification of errors in VAT returns.

Plastic Packaging Tax return.

Record Statutory Parental Bereavement Pay claims (SPBP2).

Register a non-resident company or CIV for Corporation Tax and notify us that it has disposed of an interest in UK property or land.

Register as a bingo promoter.

Register for Aggregates Levy.

Register for Air Passenger Duty.

Register for duty on biofuels and other fuel substitutes (EX103/EX103A BFS).

Register for duty on gas for use as road fuel.

Register for Fuel Duty (C1200HO).

Register for Gaming Duty.

Register for Landfill Tax.

Repay Eat Out to Help Out Scheme payment.

Repay Self-Employment Income Support Scheme grant money.

Report a suspicious HMRC phone call.

Report goods that may infringe your intellectual property rights.

Request a pension scheme tax refund.

Request a Plastic Packaging Tax repayment.

SEISS — Tell HMRC about an amendment to your tax return.

Send your Aggregates Levy return online.

Send your Bingo Duty return online.

Send your Gaming Duty return online.

Send your Lottery Duty return.

Send-your-landfill-tax-return.

Settle your disguised remuneration use as an individual.

Support a claim for creative industries tax relief.

Tell HMRC about changes to a registration with the VAT Import One Stop Shop in the EU.

Tell HMRC your business will no longer operate under the terms of the Northern Ireland Protocol.

Tell HMRC your business will operate under the terms of the Northern Ireland Protocol.

Tell HMRC your organisation failed to prevent the facilitation of tax evasion.

Tell HMRC your organisation has stopped trading or has never traded.

Tell the employee they are not eligible for Statutory Parental Bereavement Pay (SPBP1).

Transitional Simplified Procedures.

Transparency Election for UK Capital Gains Tax — Offshore Collective Investment Vehicles.

Updated Agent Guidance on GOV.UK

Over the last few months, HMRC has been reviewing and updating agent-related content on GOV.UK. We have improved some existing guidance, restructuring it around the lifecycle of an agent firm and produced some new content to help eliminate gaps. We have also introduced some new content for customers which is aimed at supporting our customers in finding and authorising an agent.

We have now completed this review and have published or updated 27 pages of content to support agents through pre-registration, registration, authorisation and, finally, transacting and using digital services.

We have included details of the updated pages below.

Pre-registration

Information relating to:

Registration

General information on how to register as a tax agent.

Agent Services Account

Information relating to:

Legacy services

Information relating to:

Enrolling for online services

Find out how to enrol your agent codes to access online services.

Authorisation

Information relating to:

Transacting

Information relating to:

Customer guidance

Information relating to:

Income Record Viewer

The Income Record Viewer gives you access to your client’s:

  • PAYE information for the current year plus the 4 previous tax years
  • employment records, including time in employment, taxable benefits and any gap where no record is held by HMRC
  • income record
  • state and private pension information

Find out more and access the Income Record Viewer.

Agent Talking Points

All agents will be aware of our popular Agent Talking Points webinars, for which most agents receive regular Monday morning updates.

Support for customers who need extra help

We have principles of support for customers who need extra help. These set out our commitment to support customers according to their needs, and underpin the HMRC Charter.

Find out how to get help and what extra support is available from HMRC.

Tax Agent Toolkits

HMRC have over 20 tax agent toolkits available for you to download and use. They have been designed to address the most common errors seen from previous years. They include checklists of the key issues to consider and links to HMRC technical guidance and manuals.

This month we have a new foreign income agent toolkit available.

Be aware that our toolkits are currently being updated.

Here is the breakdown of tax agent toolkits by category:

  • Capital Gains Tax toolkits
  • toolkits for companies
  • employer toolkits
  • toolkits for individuals
  • property rental toolkit
  • trusts and estates toolkits
  • VAT toolkits

By identifying the most common errors this may prompt a conversation between you and your clients to ensure submissions are correct.

Contact

Complain to HMRC.

To make a complaint to HMRC on behalf of your client, you must be appointed as their tax advisor. Read how to appoint a tax agent.

Where’s my reply for tax agents.

Find out when you can expect to get a reply from HMRC to a query or request you have made. There is also a dedicated service for tax agents to:

  • register you as an agent to use HMRC Online Services
  • process an application for authority to act on behalf of a client

Manuals

You can check the latest updates to HMRC manuals or subscribe to automatic notification of changes. You can also suggest improvements for pages of our manuals by using the feedback options in the page footer.

Online

Online training material and useful resources for tax agents and advisers.

HMRC videos on YouTube, online learning modules, and live and pre-recorded webinars are available for tax agents and advisers providing you with free help, learning and support on topical subjects.

Publications

Employer Bulletin.

The latest edition of Employer Bulletin is now available and contains topical and useful information about PAYE processes and procedures. For employers to be informed when it is available on the website, they must first register to receive the email alerts.

National Insurance Services to pensions industry — countdown bulletins.

Countdown Bulletin 53 has been added to this collection.

Pension schemes newsletter.

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes.

Revenue and Customs Briefs.

These are briefs announcing changes in policy or setting out the legal background to an issue. They generally have a short lifespan, as announced changes are incorporated into permanent guidance and the brief is then removed.

Agent Forum and Engagement

Issues Overview Group (IOG) Meeting 30 November 2022

The meeting reviewed progress against existing escalated issues. Updates are provided again the relevant Agent Forum references below.

The group also received an update from the new management team responsible for the Agent Online Forum, outlining where improvements are being sought in processes, and the handling of Agent Forum queries.

This was followed by a discussion on a recent survey by Chartered Institute of Taxation and Association of Taxation Technicians to members on their use and feedback on the Agent Forum.

HMRC are undertaking a further survey of all Agent Forum members to gain wider insight during December and January. IOG members also asked for a review of the Escalated Issues and Bespoke Meetings page on the Agent Forum to ensure it was up to date.

The group also received an update from HMRC operational managers working on the capture of tax returns and the repayments, outlining work being done in these areas to improve service performance.

The Representative Bodies Steering Group on 7 December will also review service performance.

Agent Online Forum escalated issues

SA-9471 — SA Pre-population data: An update confirming the service is working as expected has been published on the Agent Forum. In advance of the HMRC Single Customer Account, the Income Record Viewer service is now available to all agents using the Agent Services Account.

This enables agent access to a client’s PAYE data earlier than they can currently get access now, as it does not rely on end of year reconciliation, although this will not pre-populate into the SA return.

HMRC are working with Making Tax Digital (MTD) — Income Tax Self Assessment (ITSA) to support the future pre-population of clients’ SA data, which will source employment data from real time information.

Professional bodies and agents whilst welcoming the Income Record Viewer voiced concern on the requirement for a further digital handshake to access the service.

SA-11680 — Linking emails to clients: A HMRC Subject Matter Expert attended the IOG to gain input from members and outlined efforts to seek a solution.

Examples have been received where SA1 and CIS submissions would benefit from acknowledgements containing a reference.

Agents are asked to continue to submit additional examples less than 28 days old for investigation to agentforum.wt@hmrc.gov.uk.

VAT-17269 — Transfer of VAT number and VAT issues: We can confirm that current Change of legal entity/Transfer of going concern COLE/TOGC cases are being worked in line with the rest of our VAT Registration applications, most of which are being processed within 40 working days.

Agents can request to deregister their client’s VAT business, with the reasons of TOGC or COLE, using a VAT7 form. The transferee business can then select TOGC or COLE as a registration reason during the VRS journey.

The deregistration and registration will be looked at together and actioned by a HMRC operator once they have both been received.

If any specific customer or their agent wants to discuss specific issues they have had, they can contact us using HMRC’s main enquiry routes. Bespoke meetings are continuing with Professional Bodies on VAT items.

SA-17592 Capture of tax returns. HMRC Subject Matter Experts briefed the Issues Overview Group on efforts which will improve the capture of SA returns and the processing of repayments. A further update on service performance will be provided to the Representative Bodies Steering Group on 7 December.

Update from Bespoke Issue Meetings

CGT and UK Property Service

Following a series of meetings, the CGT and UK Property Service group last met on 24 October 2022. There remain some outstanding issues and there will be a review of the need for further meetings next year. Any new issues with this service should be raised on the forum in the usual way.

Contact Information for professional and representative bodies

If you are not a member of a professional body, contact the Agent Engagement Mailbox.

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