Guidance

Issue 115 of agent update

Published 20 December 2023

Technical updates and reminders

Tax

EU Exit

Making Tax Digital

HMRC Agent Services

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

Agent online forum and engagement

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

Tax

Off-payroll working rules (IR35) — opportunity to pause settlement

As announced at the Autumn Statement on 22 November 2023, the government is introducing a change in policy that may affect organisations with an open compliance check as part of the reformed off-payroll working rules (IR35).  

Summary of the change

Currently, when HMRC find that a client has made a mistake in applying the off-payroll working rules, we assess how much the deemed employer owes in Income Tax and National Insurance contributions.

From 6 April 2024, HMRC will be able to take into account, or ‘set-off’, the taxes the worker or their intermediary have already paid against the amount the deemed employer owes. 

The policy applies to Income Tax and National Insurance contributions we assess on or after 6 April 2024, from off-payroll working errors in payments since 6 April 2017.  

What this could mean for you 

Organisations may be able to pause the settlement of their open off-payroll working compliance check until after 6 April 2024.  

We would only consider a pause if: 

• the compliance check has reached settlement, and: 
  • the organisation has acknowledged in writing an error in applying the off-payroll working rules
  • the deemed employer’s gross liability, including any penalty, has been agreed
• the organisation gives us the information we need to work out a set-off, which is: 
  • the name of the Personal Service Company and Company Registration Number
  • the worker’s full name or National Insurance number

What happens next 

For organisations with open off-payroll working compliance checks, we will carry on with our compliance check as normal.  

If an organisation meets the above conditions when we are ready to agree a settlement, we will ask the organisation if they want to pause. If we agree to pause, we will contact organisations again after 6 April 2024 to settle the compliance check. 

Organisations do not have to pause their settlement if they do not want to. If organisations choose to pause, we advise organisations to make a payment on account for the full amount, to stop statutory interest building up. 

Further information is available on the consultation outcome on off-payroll working: calculation of PAYE liability in cases of non-compliance.

Updated 2022 to 2023 Self Assessment (SA) Exclusions document for individuals

The Self Assessment (SA) Exclusions document for individuals, which sets out whether SA customers should file a paper tax return rather than an online one, has been updated.

This document is produced for software developers working with SA online services, but we know that some tax agents also find them useful when dealing with clients with complicated tax affairs.

You can find the guidance on Self Assessment technical specifications (2023) for individual returns on GOV.UK.

Digital or electronic signatures

We can now accept digital or electronic signatures on 64-8s, P87, Marriage Allowance (MA) claims and R40s.

Signatures signed on the screen of a digital device or displayed in a keyboard-typed font will now be accepted for P87, MA claims, R40 and 64-8s (standalone and those included on P87, R40 and MA claims).

To be valid, the taxpayer must have provided the signature themselves.

Electronic signatures are only accepted for the types of claims listed above. All other claims and paper tax returns will still require an original signature on them.

In some cases, there may be legitimate reasons to doubt that the taxpayer has provided the signature themselves. In such cases, we will seek assurances from the agent or request further information about the processes that the agent uses. If the taxpayer did not place the signature themselves then the document will be invalid.

Creative industry tax reliefs — update on reforms

Following the reform of audio-visual creative tax reliefs, 2 new expenditure credits will become available for expenditure incurred from 1 January 2024. These are the:

• Audio-Visual Expenditure Credit (AVEC)
• Video Games Expenditure Credit (VGEC)

AVEC is intended to replace the existing Film Tax Relief, High-end TV Tax Relief, Children’s TV Tax Relief and the Animation Tax Relief. The VGEC is intended to replace the Video Games Tax Relief.

Eligible existing productions will be able to opt into the new regimes in their first tax return for an accounting period ended on or after 1 January 2024. The existing reliefs (Film, High-end TV, Children’s TV, Animation and Video Games) will continue until 31 March 2027, but will be unavailable to productions that start principal photography or development after 31 March 2025.

The new AVEC and VGEC credit regimes will be taxable and are calculated in a similar manner to the Research and Development Expenditure Credit (RDEC). Claimants will be required to disclose connected party transactions. The VGEC will have several differences to the existing relief for video games, such as:

• no subcontracting cap
• that expenditure must be ‘used or consumed in the UK’ to be eligible

Several changes are also being made to the cultural tax reliefs for theatre, orchestra, and museum and gallery exhibitions from 1 April 2024. These include the requirement to disclose connected party transactions, and a transition to the ‘used or consumed in the UK’ rule for eligible expenditure.

The deadline for orchestras to notify HMRC that they wish to make an election for a concert series will be extended to the date they first make a claim for the series (if this is after the date of the first concert in the series).

All claims submitted on or after 1 April 2024, for both creative industry tax reliefs and expenditure credits, must be submitted digitally. Before submitting their tax return, claimants must complete the new mandatory digital additional information form.

Creative industry tax relief guidance will be updated and made available on GOV.UK.

Visual effects industry — call for evidence

The government launched a call for evidence (CfE) on the visual effects industry on 22 November 2023, exploring opportunities to provide further tax relief on visual effects expenditure.

Any changes introduced following the CfE are intended to be delivered through changes to the Audio-Visual Expenditure Credit (AVEC), which is a new regime that will become available to qualifying films and TV programmes from 1 January 2024. Changes in support of the visual effects industry are expected to be implemented from April 2025.

This CfE is looking for evidence and views about current trends in the visual effects industry and the impact of the existing creative industry tax reliefs on investment decisions.

We are interested in receiving representations from all interested parties and stakeholders, especially:

• businesses in the film and high-end TV sectors
• visual effects studios
• business groups and trade associations
• accountants and accountancy bodies

It will run for 7 weeks and end on 10 January 2024. Email your response to VFXcfe@hmtreasury.gov.uk.

Director’s loan repayments using Loans to Participators (L2P) forms

Due to recent GOV.UK upgrades, agents can now complete and submit L2P forms online using their agent services account.

Previously, only companies could submit online through their Government Gateway accounts, with agents (and others) required to use print-and-post applications. The new fully digital process is quicker and more efficient, with online submissions being sent directly to the correct person for review and processing.

New interactive guidance form for Corporation Tax penalty appeals

We’ve introduced a new interactive guidance form for penalty appeals on GOV.UK . You can now complete the form online and then print and post it to the Corporation Tax Services address.

Corporation Tax Services
HM Revenue and Customs
BX9 1AX

The new form will allow HMRC to capture all the necessary information for reviewing penalty appeals in full. This will help prevent unnecessary delays and the need to contact you for further information.

Capital Gains Tax on UK property paper return

As announced in agent update 106, HMRC made the paper version of the Capital Gains Tax on UK property return, with accompanying notes, available to download on a trial basis. The trial ran between 28 February 2023 and 30 September 2023.  

Following the results of the trial, we can confirm that the Capital Gains Tax on UK property paper return will now remain available on GOV.UK.  

However, these forms do not replace the online Capital Gains Tax on UK property account and are only intended to assist those who cannot report and pay Capital Gains Tax using the online service.  

Paper returns should only be made in certain circumstances. Find out when you should file a Capital Gains Tax on UK property paper return. If your clients’ circumstances are not listed but your client is having difficulty reporting online, contact HMRC for further help.  

Non-resident UK individuals should continue to use the alternative sign in process to report and pay through the Capital Gains Tax on UK property account, unless they are digitally excluded.

Reporting rules for digital platforms — 1 January 2024

New rules starting from 1 January 2024 will require digital platforms (software that allows sellers to be connected to users for relevant services or the sale of goods) in the UK to collect and verify information about sellers using their platforms. Platforms will have to report this information to HMRC. HMRC will use the information to help sellers get their taxes right and identify, and tackle, non-compliance.

Platforms also have to provide sellers with a copy of the information they sent to HMRC. This will help sellers to get their tax right.

The first reports are due by 31 January 2025.

HMRC has also published technical guidance on the reporting rules for digital platforms Guidance, which can be found on GOV.UK.

You can also read legislation on the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023.

National Insurance contributions (NICs) rate changes 2024

Agents will be aware that on 22 November 2023 the government announced:

• a cut to the main rate of Class 1 employee National Insurance contributions from 12% to 10% from 6 January 2024
• a cut to the main rate of Class 4 self-employed National Insurance contributions from 9% to 8% from 6 April 2024.
• no one will be required to pay Class 2 self-employed National Insurance contributions from 6 April 2024

These changes set out in the Autumn Statement mean that:

• from 6 April 2024, self-employed people with profits above £12,570 will no longer be required to pay Class 2 National Insurance contributions but will continue to receive access to contributory benefits including the State Pension
• those with profits between £6,725 and £12,570 will continue to have their contributions ‘treated as paid’ and get access to contributory benefits including the State Pension without paying Class 2 National Insurance contributions as they do currently  
• those with profits under £6,725 and others who pay Class 2 National Insurance Contribution voluntarily to get access to contributory benefits including the State Pension, will continue to be able to do so

The government also said it will set out next steps on Class 2 National Insurance contributions abolition next year.

In addition, Class 2 and Class 3 National Insurance contributions rates have been frozen at their 2023 to 2024 levels for 2024 to 2025, and the Class 1 Lower Earnings Limit and Class 2 Small Profits Threshold will also remain frozen for the 2024 to 2025 tax year. 

The National Insurance contributions relief for employers who hire former members of the UK regular armed forces has also been extended to cover the 2024 to 2025 tax year.      

HMRC has already asked employers and software providers to make the necessary changes to payroll ahead of 6 January 2024.

We now ask agents and their clients to ensure these changes are in place.

We realise the timeline is tight and some may face challenges in implementing the changes to payroll systems in time. If employers are unable to make changes in time, they will charge their employees the incorrect Class 1 National Insurance contribution rate and will need to correct this later. Normal guidance on correcting payroll errors should be followed.

HMRC’s Basic PAYE Tools (BPT) will also be updated ahead of 6 January 2024 on GOV.UK.

We would be grateful if agents could also reassure their self-employed customers, that the changes taking effect from 6 April 2024 will be accounted for through the normal Self Assessment process by 31 January 2026. To benefit from having their Class 2 National Insurance contributions ‘treated as paid’, they should just file their tax return by the usual deadline.

Read more about the rates and thresholds changes to come in the government’s Autumn Statement factsheet or further details in the policy paper.

Guidelines for Compliance — help to comply with the reformed off-payroll working rules (IR35)

HMRC published new Guidelines for Compliance — help to comply with the reformed off-payroll working rules (IR35) on 30 November 2023.

If you or your client engages or supplies contractors, we encourage you to read these guidelines and share them with your clients to help you, and your client, operate the off-payroll working rules correctly.

These guidelines set out practical steps for you and your client to follow.

The guidelines:

• include best practice and examples of good systems and processes which can be adapted for each organisation
• could help your client reduce the risk of making an error when determining a workers’ status for tax purposes

Guidelines for Compliance (GfC) are part of HMRC’s ongoing commitment to publishing practical guidance to support customers. They can help you better understand what HMRC considers to be good practice and clarify our view in complex, widely misunderstood or new areas of the tax system.

More information on Guidelines for Compliance, including our other publications, can be found on GOV.UK. If you have any queries or feedback on these guidelines, contact the GfC mailbox: ccgguidelinesforcompliance@hmrc.gov.uk.

Over the coming months, we will also be updating the Employment Status Manual to provide more clarity for customers who want more detailed guidance in certain areas, such as appeals and disagreements for off-payroll workers. 

If you are a representative body and know of particular sectors or customer groups who could benefit from further education or support, contact offpayrollworking.legislation@hmrc.gov.uk.

Umbrella company guidance for employment businesses and workers

The government together with HM Treasury and the Department for Business and Trade, has published new guidance for employment businesses who use umbrella companies to employ workers.

This guidance will help employment businesses understand their legal responsibilities, protect their business from bad actors in their supply chain and support umbrella company workers. Reading the guidance could help employment businesses reduce their risk of non-compliance. 

Also, our updated guidance for umbrella company workers now includes checks that workers can do to identify and avoid fraudulent umbrella companies. The guidance now includes advice on how workers can protect themselves from the actions of fraudulent umbrella companies.

This updated guidance follows a recent government consultation on potential approaches to bringing umbrella companies within the scope of government regulation and options to tackle tax non-compliance in the sector. The government is considering the responses it has received as it looks to further support workers and businesses in the umbrella company market and will publish a response in due course.

Stopping paper BACS repayment notifications for Self Assessment

We’re changing how we let you and your clients know we’ve issued a Self Assessment (SA) BACS electronic repayment. There is no change to the repayment process itself, so customers will still receive any monies owed to them through their bank as normal.

From 7 December 2023, we will no longer send a letter informing you or your client of a Self Assessment repayment, as these letters often arrive after the repayment has been made, leading to confusion and increased contact from customers.

We’re also making IT improvements to the digital notifications for SA repayments (where customers opted to receive an email rather than a letter), which means we are temporarily pausing these digital notifications. We’ll let you know when they are reinstated.

Customers will still receive repayments into their chosen bank account as usual, and can see any transactions in their online account and the HMRC app. As agents, you can also review transactions on your client’s behalf on your HMRC’s online services for agents account.

Changes to the process for claiming Payment Protection Insurance (PPI) tax relief repayments

We have identified a risk where people are trying to exploit the PPI repayment process by submitting claims which are incorrect, inflated or not properly authorised by the customer. This is unacceptable and honest taxpayers want to see us enforce the rules to create a level playing field for all.

Our compliance approach is built on:

• stopping the inaccurate payments going out in the first place through increased checks and changes to policies and processes
• educating customers on the consequences of ineligible claims
• disrupting the business model of firms who submit a large proportion of non-compliant claims

On 26 October 2023, we suspended processing of all claims for PPI tax relief on the R40 form while we considered the best way to manage this risk. We have now restarted processing PPI tax relief repayments claims and have changed the requirements for submitting a claim.

We now require evidence of a PPI claim before we progress a claim for tax repayment.

Claims can continue to be made using the existing R40 form with the supplementary evidence attached. The evidence required can be either:

• the final response letter from the company that made the PPI payment to the taxpayer
• a certificate from the company that refunded the taxpayer to confirm the amount of tax deducted from the refund

We expect that people making genuine claims will be able to easily provide this information, while those trying to commit fraud will be blocked.

Any unprocessed claims will be returned to the original claimant, or their agent, asking for them to be resubmitted with supplementary evidence. We have started writing to all claimants, including agents who made claims, to inform them of this requirement.

EU Exit

Prepare for changes for goods moving from the island of Ireland to Great Britain — 6 weeks to go

From 31 January 2024 some goods will face full customs controls when moved directly from Irish ports to Great Britain. Traders, or anyone who moves goods on their behalf, will need to be familiar with the new process.

Goods will need to complete import processes if they are being imported directly from Ireland into Great Britain. You can find out about moving goods from Northern Ireland to the rest of the UK.

Goods moving from Northern Ireland to Great Britain through Irish ports will also have to complete import processes if they are:

• non-qualifying Northern Ireland goods
• excise goods (alcohol, tobacco, and energy products)
• goods which do not move directly to an Irish port once they have left Northern Ireland (for example, goods which are held in storage in Ireland)

Traders can find out more about the steps they need to take in the Border Target Operating Model. If you have any questions, visit imports and exports: general enquiries on GOV.UK.

Making Tax Digital

Making Tax Digital for Income Tax Self Assessment and small businesses

On 22 November 2023, we announced several simplifications to the design of Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA), following the review into the needs of small businesses. You can read the details of what was announced in the Autumn Statement on GOV.UK.  

As part of the review, we spoke to a wide range of software developers, tax agents, businesses, and landlords. We have listened to what you told us and have made practical decisions to improve the design of the MTD for ITSA service. This is an important step forward in delivery and in ensuring improvements for customers. These changes will:

• simplify the requirements for all taxpayers providing quarterly updates and for taxpayers with more complex affairs (such as landlords with jointly-owned property)
• remove the requirement to provide an End of Period Statement
• exempt some taxpayers, including those without a National Insurance number, from MTD
• enable taxpayers using MTD to be represented by more than one tax agent

The government has made the decision to keep the further mandation of businesses and landlords with income below £30,000 under review. This group will be able to register voluntarily so they can benefit from MTD for ITSA.

We’ll continue to work with you to ensure MTD meets the needs of all users, including through a thorough testing programme that we will be scaling up in the new year, so more customers can take part.

In addition, from April 2024 customers who volunteer for the MTD service will benefit from the new, fairer system of penalties. These will begin in a simplified form from April 2024, for annual obligations only. Also known as Penalty Reform (PR), these penalties provide points-based sanctions for late submission of returns and more proportionate penalties for late payment of tax. PR was introduced for VAT customers from 1 January 2023.

HMRC Agent Services

Changes to the Self Assessment (SA) helpline and Agent Dedicated Line — SA peak 2024

On 11 December we announced a change in the way we will support customers and agents through our Self Assessment (SA) helpline and Agent Dedicated Line (ADL) during the SA peak, by directing those with simple queries to our existing online services.

Planned changes to the ADL

Between 11 December 2023 and 31 January 2024, we’re prioritising our available resource on the ADL to support the SA peak.

During this time our ADL advisers will only take calls about Self Assessment filing, and payments or repayments, meaning that agents with queries on other topics, including PAYE queries, will need to use other channels for assistance.

PAYE queries

During SA peak, the ADL will not be dealing with any PAYE-related calls, however we know that many queries can be resolved quickly and easily online. We encourage agents to consider using tools such as the Income Record Viewer or the where’s my reply tool before contacting us.

During this time:

• agents looking for support on tax codes and allowances, or those chasing a PAYE repayment, should use our digital tools or our digital assistant for Income Tax: general enquiries on GOV.UK
• for complex PAYE-related queries only, agents can request a call-back from one of our advisers — agents can request this by using the digital assistant for Income Tax: general enquiries on GOV.UK

We fully expect normal service to resume once the Self Assessment deadline has passed.

Helping contractors steer clear of tax avoidance schemes

Help us protect contractors by telling them about our ‘Tax avoidance — don’t get caught out’ campaign.

We are helping contractors spot the warning signs of tax avoidance, get support to leave schemes and report suspicious companies.

Support the campaign by sharing our resources with your clients, these include:

• personal stories from contractors who want to help others learn from their mistakes
• a payslip guide, to help contractors understand why the money paid into their bank account should match the net pay on their payslip
• an interactive risk checker tool to spot if contracts could involve tax avoidance

We have also published details of tax avoidance schemes and their promoters to avoid. 

This is not a complete list of all tax avoidance schemes currently being marketed. There may be other schemes and promoters out there which HMRC cannot currently publish information about. If an avoidance scheme or promoter is not shown, this does not mean that they are in anyway approved by HMRC. We do not approve tax avoidance schemes for use.

Play your part by spreading the word and sharing or liking HMRC’s posts on your relevant social media channels, for example, Facebook, LinkedIn and X (Twitter).

DIY Housebuilder Scheme digitalisation

On 5 December, the DIY Housebuilders Scheme was digitalised, making the process simpler and quicker for claimants. This scheme allows individuals to obtain a refund of any VAT that they incur on building materials purchased to construct their own home or convert a non-residential building to their own home.

The time limit for making a claim has also been extended from 3 to 6 months. Individuals who are eligible to make a claim will be able to do so for 6 months after completion for any eligible construction or conversion completed on or after 5 December 2023.

The existing process of making paper-based claims will remain as an option for those who cannot use the digital service.

Use of the Agent Reference Number (ARN) in HMRC contact and processes

In 2017, HMRC introduced a single unique identifier for each agency firm who registered with them. This unique identifier is known as an ‘Agent Reference Number’ (ARN). Since its release, the number has mainly been an internal identifier, but until now it has also been used in some processes which required secure information to verify the agent identity. 

HMRC has recently undertaken a review into how the ARN is being used and have decided that an ARN should no longer be treated or used as a secure or confidential piece of information. It is intended that the ARN is used as a key piece of information in connecting agent firms with their submissions to HMRC.

This means that your ARN may be requested more as part of your regular contact and transactions with HMRC, so you may need to take action to ensure your staff are aware of your ARN if you have one. The number can be found on the agent services account homepage within the blue ‘Welcome’ box and will be in the format of 4 letters, followed by 7 numbers.

We are also looking at some of our processes and where the use of an ARN may be required in future. Wherever possible, HMRC will give notice of an intention to begin using the ARN within a process and communicate that  so you can prepare for change.  

It’s also important to note that where it does become a requirement, HMRC will not progress an action without a valid ARN. For example, we recently announced that ARNs will shortly be mandated on all P87 and Marriage Allowance transfer claim forms (MATCFs) submitted to HMRC if the payment is to go to a nominee This change will take effect from 26 February 2024.  

Where an ARN is incorporated into a process, HMRC will mitigate, wherever possible, against things like misuse or misrepresentation. For example, for a nominee repayment, HMRC will cross reference the ARN with the registered details on the corresponding agent services account and only send a payment if those details match.

Guidance on creating an agent services account is available on GOV.UK. Agents already transacting with HMRC can create an account immediately. However, new agents will need to register as an agent by post before they can create their agent services account.

The Administrative Burden Advisory Board (ABAB) Annual Report 2023

The Administrative Burden Advisory Board (ABAB) published their Annual Report 2023 on GOV.UK on 12 December 2023.

The Annual Report details ABAB’s progress against the priority areas identified in the previous report, which included:

• Making Tax Digital for Business
• next steps for UK Border and Customs
• the impact on small business
• customer experience

The report also shares ABAB’s priorities for the forthcoming year.

ABAB is passionate about listening to and understanding the needs of the small business community. Board members come from a range of businesses and professions, and their goal is to support HMRC to make the tax system quicker and simpler for small businesses.

We encourage you to share the report with colleagues. If you would like to comment on the report, or help ABAB with their work, contact advisoryboard.adminburden@hmrc.gov.uk.

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.

Be aware that 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

You can complain to HMRC.

To make a complaint to HMRC on behalf of your client, you must be appointed as their tax adviser.

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

National Insurance Services to Pensions Industry: countdown bulletins

Countdown Bulletin 53 has been added to this collection.

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 online forum and engagement

Issues Overview Group

Agent online forum: locking and closing threads

The locking and closing of posts received by the agent online forum is necessary to enable the flow of issues to be managed effectively.

Posts received by the agent online forum are locked or closed according to the following rules:

• locked — when a sufficient number of posts have been received on the agent online forum and the response is not imminent, the thread will be locked pending a response being provided from HMRC subject matter experts
• closed — a thread will be closed 5 days after a full response is posted — the 5-day period provides an opportunity for further posts relevant to the topic to be submitted prior to closing
• closed (immediate) — a thread is closed immediately if it is client specific, technical or a complaint — posts on the agent online forum should be systemic

The agent online forum admin team make every effort to apply these rules fairly and consistently.

Immediate closure of posts  

If an agent has additional evidence they wish to be considered, that may indicate a thread has been closed prematurely because it breaches agent online forum guidelines, they can email Agentforum.wt@hmrc.gov.uk. In addition, an agent can also advise their professional body representative on the Issues Overview Group or agent support group.

Corporation Tax CT600 delays in receiving return submission responses

We are aware that some companies have been experiencing issues in filing their CT600 returns. The initial issue is affecting a small number of larger, more complex submissions. You may find there is a delay in receiving your return submission confirmation response when submitting your CT600 form online. 

If you do not receive your online submission response after 48 hours you should contact the online service helpdesk. When contacting us ensure you leave a contact name and number so we can call you back and support you through how to refile your CT return.  

We are working to resolve this issue and we apologise for any inconvenience this may cause.

Contact Information for professional and representative bodies

• AAT: wt@aat.org.uk
• ACCA Jason Piper: jason.piper@accaglobal.com
• AIA David Potts: workingtogether@aiaworldwide.com
• ATT: atttechnical@att.org.uk
• CIMA: prof.standards@cimaglobal.com
• CIOT Technical: technical@ciot.org.uk
• CIPP Lora Murphy: Lora.Murphy@cipp.org.uk
• CPAA Alison Hale: ahale@cpaa.co.uk
• IAB: Compliance@iab.org.uk
• ICAEW Caroline Miskin: Caroline.miskin@icaew.com
• ICAS Tax Team: tax@icas.com
• ICB Jacquie Mount: jacquie.mount@bookkeepers.org.uk
• ICPA Tony Margaritelli: admin@icpa.org.uk
• IFA: membership@ifa.org.uk
• VATPG Ruth Corkin: Ruth.corkin@hhlp.co.uk

If you are not a member of a professional body, contact the agent engagement mailbox: team.agentengagement@hmrc.gov.uk.