Guidance

Issue 106 of Agent Update

Published 22 March 2023

This month’s content

Technical Updates and Reminders

Developments and changes to legislation and allowances relating to UK tax.

Tax

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

Making Tax Digital

Developments and changes relating to Making Tax Digital including:

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:

Tax

Spring Budget 2023

On the 15 March, the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Spring Budget announcements.

Headline tax measures announced include reforms to capital allowances, changes to the pension allowances and a series of rate changes.

Information on all the measures announced can be found in the Budget Red Book. Read an overview of tax legislation and rates announced.

Taxpayers given more time for voluntary National Insurance contributions

The government has extended the voluntary National Insurance deadline to 31 July 2023. The original deadline was 5 April 2023. This means taxpayers have more time to decide whether to fill any gaps in their National Insurance record dating back to April 2006, to boost their new State Pension.

As part of transitional arrangements to the new State Pension, eligible taxpayers can make voluntary contributions to any incomplete years between 2006 and April 2016.

Agents are urged to make their clients aware of the new deadline, so they do not miss out. We are using our social media channels to alert customers, but the help of the agent community in encouraging your clients to act as soon as possible would be appreciated. They can pay any time before the deadline.

Eligible taxpayers can find out how to check their National Insurance record, obtain a State Pension forecast, decide if making a voluntary National Insurance contribution is worthwhile for them and their pension, and how to make a payment on GOV.UK.

Taxpayers can check their National Insurance record, through the HMRC app or their Personal Tax Account.

Research and Development (R&D) tax relief reform — changes from 1 April 2023

On 1 April 2023, several changes come into effect for Research and Development tax relief.

For expenditure on or after 1 April 2023:

• rate changes announced at Autumn Statement 2022 apply — the additional deduction rate in the small and medium sized companies scheme will be 86%, the payable credit rate 10% and the R&D Expenditure Credit rate will be 20%
• loss-making SME companies whose qualifying R&D expenditure constitutes at least 40% of their total expenditure will be able to claim a higher payable credit rate of 14.5% later in the year — the government has published a technical note giving details of the new higher Research and Development payable credit rate measure works in greater detail
• the guidelines on the meaning of research and development for tax purposes extend the definition of R&D for tax purposes to include pure mathematics

For accounting periods starting on or after 1 April 2023:

• some customers will be required to provide claim notification ahead of a claim for R&D tax relief — claim notification must be provided through an online form and submitted no later than 6 months after the end of the period of account that the claim falls into
• customers will be able to claim qualifying expenditure on data licences and cloud computing costs

As announced at Spring Budget 2023, from 1 August 2023 all companies will be required to submit an additional information online form in advance of or at the same time as the Company Tax Return containing the claim.

Agents must use an agent services account in order to access the additional information online form. For support read how to register for an Agent Services Account.

Links to the forms and supporting guidance will be published on GOV.UK on 1 April 2023. The R&D team thanks those who contributed to the draft guidance consultation.

Reporting expenses and benefits for the tax year ending 5 April 2023

In the February 2023 Employer Bulletin, we included summary information on the submission of P11D and P11D(b) returns to HMRC from 6 April 2023.

Original P11D and P11D(b)

For existing employers or agents who already submit the original P11D and P11D(b) returns online, there is no change.

For those remaining employers or agents who have submitted paper returns in previous years, from 6 April 2023, they will need to submit their original P11D and P11D(b) returns online.

HMRC is changing legislation to mandate the submission of original P11D and P11D(b) returns online through one of the following:

• PAYE Online for Employers
• PAYE Online for Agents
• payroll software that is recognised by HMRC

We will no longer accept paper P11D and P11D(b) forms, this includes lists.

For employers or agents who need to submit up to 500 P11D and P11D(b) returns, the free HMRC PAYE online services can be used. For anything more, 3rd party software is required.

If you make a mistake and need to submit an amendment

Where an amendment is required to the original P11D and P11D(b) return, all employers or agents have previously submitted an amending paper P11D or P11D(b) return to HMRC.

HMRC is changing legislation to mandate the electronic submission of amended P11D and P11D(b) returns from 6 April 2023. We will no longer accept paper P11D and P11D(b) forms, this includes lists.

We will publish electronic versions of the P11D and P11D(b) forms on GOV.UK, which will enable employers and agents to submit amended forms electronically from 6 April 2023. More information on how to use this will be available in the April editions of the Employer Bulletin and Agent Update.

No software changes are required, as this electronic form is not part of the current online services.

Paper P11D and P11D(b) (original or amendment) forms submitted from 6 April 2023

If an employer or agent submits a paper P11D or P11D(b) (original or amendment) from 6 April 2023 the form will be rejected on the basis that it has not be submitted to HMRC in the prescribed manner.

The employer or agent will be notified of the rejection and sign-posted to the correct process.

The official rate of interest from 6 April 2023

Following our announcement in March 2023, the official rate of interest will increase from 2% to 2.25% on 6 April 2023.

The official rate of interest is used to calculate the Income Tax charge on the benefit of employment related loans and the taxable benefit of some employment related living accommodation.

How this will affect you

If employment related loans or living accommodation are provided by your clients to their employees, you will need to know the correct official rate of interest to apply when you calculate the value of any benefit for tax year 2023 to 2024. Additionally, the new rate means employees might have to pay tax on employment related loans or living accommodation where they may not have previously.

Tax avoidance — accelerated payment notice late payment penalties

Some customers who have used tax avoidance schemes have received accelerated payment notices and associated late payment penalties.

HMRC can issue accelerated payment notices in certain circumstances in tax avoidance disputes. An accelerated payment notice requires the customer to make a payment of the disputed tax on account until the dispute is resolved. Failure to pay an accelerated payment notice by the due date can result in late-payment penalties being charged.

In some cases, HMRC was prevented from pursuing payment of an accelerated payment notice or late payment penalty while that customer was taking their case through litigation. Where that litigation has now been resolved in HMRC’s favour the accelerated payment notices and late payment penalty now need to be paid and we are contacting customers to seek payment.

Some customers receiving requests for payment of an late payment penalty will have previously settled the tax and interest due in relation to their use of an avoidance scheme with HMRC. This is because they chose not to include the late payment penalty in their settlement, for example, because it was still in dispute. We recognise that some customers in this position may not have been expecting the request for payment.

The interaction between accelerated payment notices, late payment penalties and settlement is complex and can cause confusion. Many of your clients may think that the contract settlement is the full and final position of all matters even if late payment penalties have not been included.

However, where late payment penalties have not been specifically included in the settlement they are now due to be paid. Your clients will receive correspondence from HMRC regarding payment of these amounts.

Your clients should take action as outlined in the letter and contact HMRC as soon as possible if they think they may have problems paying.

Qualifying asset holding companies (QAHC) — new boxes on Self Assessment returns

In Agent Update 94 and Agent Update 97 we explained how the new QAHC regime worked and how a company could make an entry notification.

Where a QAHC has UK investors, those investors will need to include any returns from the QAHC on their Self Assessment return. Additional boxes have now been added to SA108, SA109 and SA905 allowing such gains and losses to be reported.

We are also adding boxes to SA108 and SA109 so that gains arising on the disposal of excluded indexed securities can be reported. This relates to all such securities, not just those held in a QAHC.

Care should be taken to ensure that the boxes are completed as required. Read more about making a QAHC notification to HMRC.

Plastic Packaging Tax — check if your clients need to register and pay any tax due by 28 April 2023

Plastic Packaging Tax 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 Plastic Packaging Tax, even if their packaging contains 30% or more recycled plastic.

Plastic Packaging Tax 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 April 2023 they must submit their Plastic Packaging Tax return and pay any tax due by 28 April 2023.

To find out more and support, your clients can visit the Plastic Packaging Tax collection page.

Statements on invoices

HMRC remain committed to the importance of making clear where Plastic Packaging Tax has been charged to encourage greater use of recycled plastic. Where possible, we encourage businesses liable to Plastic Packaging Tax to provide information about the tax paid on invoices to business customers.

However, we will no longer be introducing this as a legal requirement.

Read the updated records and accounts you must keep for Plastic Packaging Tax for more detailed information, which also provide examples of other ways to make the tax visible to business customers.

We also encourage you to work with your business customers to try and increase, wherever possible, the amount of recycled plastic they use in their plastic packaging.

Additional support

To find out more and support your clients read the Plastic Packaging Tax collection page.

Guidance

Visit the Plastic Packaging Tax collection page for the latest guidance, including:

• updates to the importers’ guidance on temporary admissions procedures for reusable packaging not intended for sale
• examples of packaging in and out of scope of Plastic Packaging Tax

Webinars

Watch recordings of our latest Plastic Packaging Tax webinar sessions. Both webinars have been updated to reflect developments to the transport packaging exemption.

Guidelines for Compliance — help with VAT apportionment of consideration

HMRC have published new Guidelines for Compliance on VAT apportionment of consideration to help businesses deal with how the consideration (amount paid) must be apportioned when items with different VAT liabilities are sold for a single price.

The Guidelines for Compliance also provides:

• our recommended approach for relevant VAT apportionment methods
• an overview of the types of supplies that are covered by the Guidelines for Compliance
• information and links to the existing legislation and guidance already published on this topic
• help and practical examples for businesses to understand approaches we see as increasing or lowering tax compliance risk

A Revenue and Customs brief on VAT and value shifting has also been published and sets out HMRC’s conclusions, and actions taken following consultation and evidence gathering.

Guidelines for Compliance set out practical steps for taxpayers to follow and sit alongside existing guidance and technical manuals, helping to understand what HMRC considers a tax risk.

They are part of HMRC’s ongoing commitment to publishing practical guidance to support customers. Enabling them to better understand what we consider to be good practice and clarify our view in complex, widely misunderstood or novel areas.

Rendering void assignments of Income Tax repayments

The summary of responses document regarding the recently concluded consultation, ‘Raising standards in tax advice: protecting customers claiming tax repayments’ was published on 11 January 2023. Following that, the government announced at budget legislation to render void assignments of Income Tax repayments. This legislation commenced on budget day, 15 March 2023.

The practical consequences of this are:

• any assignment notified to (received by) HMRC on or after 15 March 2023 will be legally void
• any assignment documents, including those signed before 15 March 2023, notified to (received by) HMRC on or after 15 March will be legally void:
  • as a concession, however, HMRC will continue to accept these ‘assignment documents’ but treat them as non-legally binding nominations
  • if the taxpayer subsequently cancels these nominations, the repayment will not be made to the agent
• agents do not need to amend assignment documents already signed by their clients but not yet sent to HMRC for the reasons set out

From now agents are asked to use nomination forms where a repayment is to be made to them rather than the taxpayer.

Tax administration framework review: simplifying and modernising HMRC’s Income Tax services through the tax administration framework

As announced at Spring Budget 2023, the government is publishing a discussion document exploring how HMRC can simplify and modernise HMRC’s Income Tax services as part of its tax administration framework review.

This sets out HMRC’s intention to move to a digital by default approach for some of its outputs, seeks views on improving Pay As You Earn (PAYE) processes, and launches a review of the Income Tax Self Assessment criteria.

Capital Gains Tax on UK property paper return

Following customer and representative body feedback, HMRC has made the paper version of the Capital Gains Tax on UK property return, and notes to help you complete the return, available to download.

This is on a trial basis of up to 4 months starting from 28 February 2023. The downloadable forms are not intended to replace the online Capital Gains Tax on UK Property Account and are only intended to assist those who cannot report and pay tax using the online service. HMRC will review usage of the forms for the duration of the trial period.

Make sure you have downloaded the correct form before you fill it in. There are 2 versions of the Capital Gains Tax on UK property return available to download for the 2022 to 2023 tax year. You should only use the form ‘Capital Gains Tax on UK property for an Estate (2023)’ if you are a personal representative reporting on behalf of a deceased person’s estate.

As a reminder, paper returns must only be made in certain circumstances. Check the forms to Report Capital Gains Tax on UK property, if your circumstance is not listed but you are having difficulty reporting online, contact HMRC for further help.

Non-UK resident individuals should continue to use the ‘alternative sign in’ process to report and pay through the Capital Gains Tax on UK Property Account, unless digitally excluded. Details of the ‘alternative sign-in’ process can be found in HMRC internal manual CG-APP18-160.

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 tax year 2023 to 2024 onwards. This may affect the return that they must submit by 31 January 2025. It will also affect subsequent returns.

This change is not affected by the delay to the introduction of Making Tax Digital for Income Tax Self Assessment announced on 19 December 2022.

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 tax year 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 tax 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 tax year 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 tax year 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 2023, 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 tax year 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 tax year 2022 to 2023, the current change of accounting date rules will apply. Where a business decides to change its accounting date from tax year 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 22 tax return.

HMRC is currently developing an online form for submitting overlap relief requests, to provide an easier way to submit requests and to ensure that these are dealt with separately from general post. Alongside this online form, HMRC is training more officers to deal with overlap relief queries and is developing an internal tool to collect and quickly play back overlap relief information. This training and tool will help officers provide ongoing support for requests made through post, telephone, and the new online form.

HMRC is planning to launch the online form and additional support this summer.

Overlap relief information can only be provided if these figures are recorded in HMRC systems, taken from information submitted by taxpayers as part of previous tax returns. If this information has not been submitted in tax returns, HMRC will not be able to provide it. The overlap relief information is the information provided on submitted tax returns in the past. In some cases (for example following an enquiry) the actual amounts of overlap relief may be different.

When looking at a request for overlap relief information, HMRC needs some information about a business to be able to find the correct figures to report back to the taxpayer. When submitting requests, HMRC ask that you provide as much of the following information as possible:

• taxpayer name​
• National Insurance number or Unique Taxpayer reference​
• name and description of business​
• whether this business is self-employment or part of a partnership
• if the business is part of a partnership, the partnership’s Unique Taxpayer Reference​
• date of commencement of the self-employment business, or date of commencement as a partner in partnership
• the most recent period of account or basis period the business used

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.

Making Tax Digital

Update to digital handshake consent for VAT

HMRC has introduced fairer and more proportionate penalties for late payment and late submission of VAT, and we’ve updated the digital handshake consent for agents to reflect this.

These penalties replace the VAT default surcharge and apply to accounting periods starting on or after 1 January 2023. The way interest is charged has also changed.

The first VAT returns and payments affected by these changes were due by 7 March 2023 (the submission deadline for VAT customers who file monthly). VAT customers who file returns quarterly will be subject to the new penalty rules from May.

Agents will be able to appeal penalties for late payment and late submission of VAT returns on behalf of their clients.

To reflect these changes, we’ve added a bullet point to the consent wording in the digital handshake (our tool that enables agents to get authorised by their clients to act on their behalf). This means that VAT customers whose agent acts on their behalf online, will now be aware that their agent can appeal penalties for them too.

HMRC Agent Services

Update on employer Direct Debits and time to pay arrangements

Direct Debits

If your client wants to set up a Direct Debit for employer PAYE, this needs to be done early to ensure the payment is made on 22nd of every month. For example, this month, employers would need to set up their direct debit by 10th March to ensure the money is collected on time.

We’re working to shorten this lead time and will let you know when this changes for employers.

If the Direct Debit payment is late

Direct Debit payment is always collected after the 22nd of a month, meaning that your client might be told by us that their payment is late. This is not a penalty but an advisory notice. There are some cases where this message has been received even though a payment was made in time. We apologise for this and are looking at how we stop it happening again.

Time to pay arrangement

If your client is struggling to pay, they may be able to set up a time to pay arrangement online, if they have PAYE arrears. If they do not meet the criteria for the online arrangement, they will be asked to call HMRC and an adviser will discuss their options. The main criteria for setting up the online arrangement are:

• the PAYE debt has to be less than £15,000
• your client must not have any other debts
• the time to pay arrangement must be set up within 35 days from the date the liability was due
• the debt must not include penalties or specified charges
• all returns must have been submitted

As an Agent, you can not set up either a Direct Debit or an online time to pay arrangement on behalf of your clients.

If your client wants to set up a Direct Debit or time to pay arrangement, they should log into their business tax account (as long as they have PAYE for employers enrolment).

We are planning to update the navigation menu so that it shows whether your client has either a Direct Debit or a time to pay arrangement in place, to make it easier for you to keep track of these.

HMRC’s approach to working with agents

We’ve published our approach to how we work with agents. This is intended to:

• set out a summary of HMRC’s policy around working with tax agents
• give a clear overview of what HMRC will do and in what circumstances
• clarify the relationship between HMRC and agents and what they can expect from each other
• be a resource hub for HMRC’s GOV.UK agent information

We’ve also updated our standard for agents. This sets out what we expect from anyone who either advises or represents taxpayers on a professional basis. It covers:

• integrity
• professional competence and due care
• professional behaviour
• tax planning
• legal obligations

It also sets out how we monitor compliance with the standard and what happens when it has not been followed.

Read the updated standard and make sure you meet the requirements, which are in line with other industry codes of conduct. Most tax agents are professional and thorough in their work, but we know there are a small minority that do not meet our standard. Using the standard as a point of reference will help agents make sure they are meeting our expectations.

We value our relationship with agents who add value to the tax system and the part they play in helping our customers meet their tax responsibilities.

The roles of the Agent Maintainer Team and Central Agent Authorisation Team

We are aware of potential confusion within the agent community on the roles of the Agent Maintainer Team and the Central Agent Authorisation Team. We understand that this is causing postal delays and contributing to progress chasing calls and have, therefore, clarified below the remit of each team.

Agent Maintainer Team

HMRC’s Agent Maintainer Team is now part of our Customer Compliance Group — Agent Compliance Team and has responsibility for the following:

• actioning requests for, and issuing, HMRC Self Assessment and Corporation Tax agent codes
• updating agent contact details attributed to existing Self Assessment and Corporation Tax agent codes
• registering for an agent services account if an agent is unable to self-serve through GOV.UK
• updating agent contact details attributed to an existing Agent Services Account
• ceasing agent codes

Read Agent Update 105 for details of the information required.

To contact the Agent Maintainer Team, write to them at their new address:

Agent Compliance Team
HM Revenue & Customs
BX9 1ZE

The Agent Maintainer Team are unable to action any 64-8 authorisation forms and do not deal with any form of authorisation or deauthorisation.

The Agent Maintainer Team are also unable to update agent contact details for any tax regime other than Self Assessment or Corporation tax. For further information on how to update contact details affecting other tax regimes, refer to Agent Update 105.

These details are currently correct. You may be aware, however, that we are currently reviewing the ways that agents contact the Agent Maintainer Team and, therefore, some of these details may be subject to change. We will provide an update on any changes as soon as practically possible.

Central Agent Authorisation Team

HMRC’s Central Agent Authorisation Team is part of Customer Services Group and has responsibility for the following:

• actioning all 64-8 authorisation forms
• resolving issues or complaints in relation to 64-8 authorisation forms
• actioning deauthorisation requests — we would always encourage agents to use the functionality in the agent services account and online agent services to deauthorise clients and only contact the Central Agent Authorisation team where this is not possible

To contact the Central Agent Authorisation Team write to them at:

National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
United Kingdom

The Central Agent Authorisation team are unable to deal with any requests or queries relating to agent codes.

They are also unable to deal with any digital authorisation requests or issues and, additionally, do not have responsibility for the following authorisation forms:

• COMP1 — For temporary authorisation for compliance checks
• CH995 — For Higher Income Child Benefit Charge

Where’s my reply

We would also encourage use of the HMRC ‘Where’s my reply’ service to find out when you can expect a reply for the following:

• 64-8 authorisation forms
• registering for HMRC Online Services
• amending your agent details by post or online

HMRC publishes new Alternative Dispute Resolution guidance

HMRC has published a new Alternative Dispute Resolution process manual for customers and representatives.

The new comprehensive Alternative Dispute Resolution guide provides greater transparency to the HMRC process.

Alternative Dispute Resolution is a flexible process in which an impartial and neutral HMRC mediator, actively assists parties in working towards resolving a tax dispute outside of the tribunal or court.

Customers can apply for Alternative Dispute Resolution at any stage of a compliance check. Once an application for Alternative Dispute Resolution is received, it is assessed to determine if the case is suitable and meets the criteria for mediation.

To find out more read the Alternative Dispute Resolution guidance.

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.

Tax Agent Toolkits

HMRC have 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.

Our toolkits are currently being updated.

Here is the breakdown of 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.

Check when you can expect a reply from HMRC

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.

Countdown bulletins for pension scheme administrators

Countdown Bulletin 53 has been added to the National Insurance Services to Pensions Industry: countdown bulletins collection.

Pension schemes newsletters

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

Revenue and Customs Briefs

Revenue and Customs briefs announce changes in policy or set 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

Annual stakeholder conference

The annual HMRC stakeholder conference took place on 16 February, with over 250 of our most influential stakeholders in tax and customs, alongside senior HMRC leaders.

The conference theme was ‘Creating Solutions Together’, and the event included workshops led by HMRC senior leaders and experts from the tax and customs sectors.

Feedback from the event will be used to enhance working with tax professional bodies, business customers, representative bodies, agent professionals, software developers, consumer groups, and charities.

Issues Overview Group

SA-11680 — IOG — HMRC emails that cannot be linked to a client

This issue was highlighted in one of the Stakeholder Conference breakout sessions and is receiving senior sponsorship. Thank you to agents who have provided evidence to assist resolution.

Agents are invited to continue to supply examples less than 14 days old to agentforum.wt@hmrc.gov.uk.

Examples should include:

• what service the agent was using
• whether they were registering or submitting on the service
• the HMRC email that was received in response
• a screenshot of some point in the online journey, showing the full page, including the URL
• any reference numbers or information agents may have — for example Unique Taxpayer Reference​ or client’s name

Income Record Viewer

A review for Income Record Viewer took place recently and we are evaluating the outputs to identify where we could improve this functionality. Issues Overview Group members expressed concern at the additional burden placed on smaller practices by Income Record Viewer authorisations. Simplifying the authorisation process would help reduce administrative burdens and speed up the process.

Marriage Allowance

Issues Overview Group members expressed their concern on the difficulties encountered with Marriage Allowance claims. Members agreed on the need for a bespoke meeting with Marriage Allowance subject matter experts to fully outline and understand the challenges faced by agents and what can be done to address these. This meeting will take place in March. Separately a new proposed Marriage Allowance claim form was shared with members for their input and feedback.

Representative Bodies Steering Group

Agent professional bodies met with HMRC senior management in the Representative Bodies Steering Group meeting on 8 February 2023. Performance was one of the main topics.

The group reviewed the effectiveness of the SMS texting trial and the Agent Dedicated Line Self Assessment only approach during January 2023, and how these could be improved if similar exercises were undertaken in the future.

At the request of professional bodies an overview was provided on how HMRC handles post. Several actions were identified, including an article in Agent Update on how agents may assist the smooth flow of post sending items to HMRC.

Contact Information for professional and representative bodies

• AAT
• ACCA Jason Piper
• AIA David Potts
• ATT
• CIMA
• CIOT Technical
• CIPP Lora Murphy
• CPAA Alison Hale
• IAB
• ICAEW Caroline Miskin
• ICAS Tax Team
• ICB Jacquie Mount
• ICPA Tony Margaritelli
• IFA John Edwards
• VATPG Ruth Corkin

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