Guidance

Issue 119 of agent update

Updated 24 April 2024

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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-119/issue-119-of-agent-update

Technical updates and reminders

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

Tax

Borders and trade

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

National Insurance contributions checker tool and rate changes reminder

Some employees by now will have received a payslip reflecting the main Class 1 National Insurance contributions rate reduction from 6 April 2024 from 10% to 8% and others may see it later this month.

We can now advise that HMRC with HM Treasury have launched an online tool where customers can estimate how the April 2024 National Insurance contributions changes will affect them. We would be grateful if you could direct clients paying the main Class 1 rate to the tool.

Read further details on the updated Class 1 National Insurance contributions rate and employee rates and category letters.

Self-employed rate changes

Changes for your self-employed clients also took effect on 6 April 2024.

Agents may wish to remind clients that:

  • they must tell HMRC when they become a sole trader or business partnership
  • the National Insurance contribution rates for the self-employed across the UK were cut by a further 2 pence at Spring Budget 2024, on top of the 1 pence cut to 8% announced at Autumn Statement 2023 — this means that from 6 April 2024, the main rate of Class 4 National Insurance contributions for the self-employed is 6%

Agents may also wish to remind clients of the following changes that were announced at Autumn Statement 2023:

  • abolition of the requirement to pay Class 2 National Insurance contributions
  • self-employed people with profits above £12,570 are 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 get access to contributory benefits including the State Pension without paying National Insurance contributions, as they will be treated as paid as long as they have registered as self employed
  • those with profits under £6,725 and those who pay Class 2 National Insurance contributions voluntarily to get access to contributory benefits including the State Pension, will continue to be able to do so — the weekly rate they pay will be frozen at £3.45 for 2024 to 2025, rather than rising by the Consumer Price Index (CPI) to £3.70
  • the Small Profits Threshold — the point at which the self-employed start to receive National Insurance credits has been frozen at £6,725

Most people pay Class 2 and Class 4 National Insurance through Self Assessment.

The government will consult on further details of the Class 2 reform later this year.

Read more information about Class 2 National Insurance contributions and rates.

Read more information on National Insurance changes in:

Basis period reform — reporting profits on a tax year basis

All sole trader and partnership businesses must now report their profits on a tax year basis, beginning with the Self Assessment return due by 31 January 2025 (covering the tax year 2023 to 2024) and going forward.

Any business that previously had a different accounting period must declare profits from the end of the previous accounting date in 2022 to 2023 up to 5 April 2024, with the additional profit (after overlap relief) being transitional profit. The transitional profit will be spread by default over 5 years including 2023 to 2024. Accounting periods ending on 31 March will now be treated as equivalent to those ending on 5 April.

HMRC recently published a YouTube video on basis period reform.

Get help with basis period reform

We have now launched a full package of online interactive guidance to support completion of the return and working out transitional profit for these cases. Any  computations entered into the interactive guidance do not form part of the return itself — it is there to guide completion of the boxes on the return.

We have had some queries about how the Self Assessment return reflects the basis period changes for partnerships. Where such returns are made for a partnership there are no changes to the partnership return (the SA800). This is because all adjustments for transitional profit and overlap relief are made on the individual partners’ returns.

Profits incurred in the 2023 to 24 tax year can be reduced by any overlap relief which is entered on the 2023 to 24 Self Assessment return. We have provided an online service to ask HMRC what the overlap relief figure is according to our records. This has been running since September 2023, but we have seen a major increase in demand since February 2024. We are clearing these requests, but at present response times are not as quick as we would like.

Only use the online form if it is necessary. It is not intended to be used to ‘check’ a figure that you already hold. As an example, we have seen some cases where the client started trading within the last 3 years where the overlap figure is known to the agent. Dealing with these cases can slow down our response times for all.

Customers can find further guidance and support for basis period reform on GOV.UK.

Plant and machinery allowances

HMRC has published a decision tool to help companies check if they can claim the 100% full expensing capital allowance or the 50% allowance for special rate expenditure.

Only companies can claim these allowances. They are for qualifying expenditure on new and unused plant or machinery incurred on or after the 1 April 2023.

The tool is available as part of our guidance to help customers work out their transitional profit. This guidance helps companies find out if expenditure on new assets may qualify and calculates how much they may be able to claim.

HMRC has also published guidance on disposing of plant or machinery when you have claimed one of these allowances.

Research and Development changes coming into effect from 1 April 2024

As we have mentioned previously, there are several Research and Development (R&D) changes coming into effect for accounting periods beginning on or after 1 April 2024.

These changes are:

  • the previous small and medium-sized enterprise (SME) and Research and Development expenditure credit (RDEC) schemes are being merged — the new scheme, the merged RDEC, will be available to all businesses undertaking qualifying R&D irrespective of size
  • the SME scheme is no longer available (though valid claims for accounting periods beginning before 1 April 2024 can still be made, until excluded by normal time limits)
  • for accounting periods beginning on or after 1 April 2024, large companies will claim under the new merged RDEC rules, rather than the previous rules —although there are many similarities with the old RDEC scheme, there are also some important differences — you can read more information about the merged scheme
  • for R&D intensive SMEs, the intensity threshold to qualify for the higher rate of payable credit of 14.5% is 30% rather than 40% and SMEs also now have to be loss-making before any additional deduction is taken — this is now referred to as enhanced R&D intensive support (ERIS)
  • specific rules for businesses with a registered office in Northern Ireland claiming ERIS
  • HMRC will (subject to certain limited exceptions) no longer pay R&D tax credits to nominated third parties though generally, only the claimant company itself can receive relief — this applies to claims made on or after 1 April 2024 (not accounting periods beginning on or after that date) — detailed technical guidance is available at CIRD81805.

Key features of the schemes from April 2024

The main key features of the updated R&D schemes are the following:

  • relevant R&D has to be seeking an advance in science or technology — further information about what qualifies can be found by:
  • within the merged scheme, we have attempted to take the best features of both the SME and RDEC schemes and bring them together in the merged scheme
  • the merged scheme RDEC, like the old RDEC, is a taxable credit, with a gross value of 20% of the underlying qualifying expenditure (for ring-fenced trades, the rate is 49%)
  • the ERIS relief follows a SME-style calculation with an additional deduction of 86% of qualifying expenditure and the option to surrender an amount of loss — ERIS eligible businesses will also be able to claim a payable tax credit worth 14.5% of the surrenderable loss
  • where a business contracts out R&D, it will be able to claim the qualifying element of its payment, however, the government is also introducing rules which mean that where R&D is initiated by a contractor, the contractor can claim relief for that work rather than being prevented from doing so as in the current SME scheme — the government will not give relief to both the customer and the contractor for the same R&D (where both businesses attempt to claim relief in this way, it is likely to result in a compliance enquiry) — the new approach to contracted out R&D is the same for both the new merged scheme RDEC and ERIS
  • relief will not be available for contracted out R&D undertaken overseas, or for externally provided worker (EPW) payments for overseas R&D, except in limited circumstances that are set out in the consultation outcome or if a loss-making SME in ERIS is within the Northern Ireland rules
  • the design of the PAYE (Pay As You Earn) or National Insurance contribution cap will be similar to that in the old SME scheme, rather than the less-generous version in the old RDEC — the PAYE cap is worked out in the same way for both new schemes, and is subject to an exemption like the old SME scheme cap
  • relief will not be available for contributions to independent R&D
  • for a business to be considered a loss-making R&D intensive SME they need to have R&D expenditure (within the business and all connected companies) which is at least 30% of the total relevant expenditure
  • only trading (or pre-trading) companies chargeable to UK Corporation Tax can have relevant R&D expenditure
  • if a business has a registered office in Northern Ireland and they are a loss-making R&D intensive SME, they can claim under the Northern Ireland ERIS — this means:
    • the net benefit of the relief they receive in excess of the value of an equivalent claim to merged scheme RDEC will be limited to £250,000 over a 3-year rolling period
    • they will not be subject to the restriction of relief for overseas R&D on EPW and contractor payments
    • they will need to answer some additional questions in the additional information form (AIF)
  • loss-making R&D intensive SMEs in Northern Ireland who do not have a trade in goods or electricity between UK-EU will be able to notify HMRC and opt out of the Northern Ireland rules — they would not then be subject to the £250,000 limit, but their overseas expenditure would be restricted

It has come to our attention that the original technical note and the legislation enacting the intensity ratio criteria for R&D intensive SMEs differ. The rules are as set out in the legislation and recently published guidance. The technical note has no legal basis, so should not be relied upon for making a claim. You should refer to the guidance and legislation instead.

Additional information requirements

As part of the R&D changes, there have been further updates to additional information requirements.

All claims submitted on or after 8 August 2023 require a validly completed Additional Information Form (AIF).

In February 2024, we updated the AIF to include questions relating to a businesses’ intensity ratio for those businesses wanting to claim enhanced support for loss-making R&D intensive SMEs.

Some businesses have asked us about the qualifying expenditure section of the AIF. The guidance for submitting your information to support claim sets out what should be included. Use the guidance as the basis for completing the AIF, not the on-screen prompts. We are working to update the AIF as soon as we can.

The AIF will be further updated to accommodate changes coming into force for claims for accounting periods beginning on or after 1 April 2024. HMRC do not expect many claims for accounting periods beginning on or after 1 April to be submitted before the amended AIF goes live. Any businesses wanting to claim for these accounting periods in this time window should consider whether they will be able to provide enough evidence to HMRC of their relevant R&D to enable their claim to be processed effectively if they choose to submit it before the AIF has been updated.

Further guidance

The GOV.UK guidance pages for R&D have been updated to reflect all the changes to the regime coming into effect this year, including:

  • the enhanced support scheme for expenditure incurred on or after 1 April 2023
  • requirements for the merged RDEC and revised ERIS, which is coming into effect from 1 April 2024 across Great Britain (England, Scotland Wales) and Northern Ireland

The guidance relating to contracted out R&D and overseas expenses was published on 27 March 2024 and all other guidance was published on 11 March 2024.

There will be a further guidance update to bring out the information requirements that are in the revised AIF — the date for this is still to be confirmed.

CT600

No update to the CT600 will be made in respect of the changes to R&D until April 2025.

Guidance for businesses claiming the intensive rate of R&D will be published shortly to assist businesses wanting to make a claim for accounting periods beginning before 1 April 2023.

For accounting periods beginning on or after 1 April 2024, only businesses which qualify for the enhanced relief for R&D intensive loss-making SME should complete the SME section of the supplementary page CT600L.

Reporting rules for digital platforms — digital reporting service

New rules effective from 1 January 2024 require digital platform operators in the UK to collect and verify information about sellers using their platforms. Platform operators will be in scope of the new rules if they provide software that allows sellers to be connected to users for relevant services or the sale of goods.

Platform operators will have to report this information to HMRC. The first reports are due by 31 January 2025. HMRC will use the information to help sellers get their taxes right and identify, and tackle, non-compliance.

Digital reporting service

HMRC is currently developing a new digital reporting service to allow platform operators to file their reports. Platform operators will need to upload an XML file with the required data through the new reporting service.

The XML schema and user guide can be found on the OECD website.

After a consultation in summer 2021, HMRC committed to explore whether there should be an option to report through a manual submission service as an alternative to reporting using the XML schema.

User research and engagement, undertaken between December 2023 and January 2024, has indicated a clear preference by users to report using the XML route. As such, reporting by digital platforms will only be possible using the XML schema.

Capital Gains Tax on UK property paper return

In February 2023, HMRC made the paper version of the Capital Gains Tax on UK property return, with accompanying notes, available to download. HMRC have changed the downloadable form to meet accessibility standards.

From 6 April 2024, the new form allows customers to complete the information on screen before printing and sending the completed form to HMRC.

The new interactive form is available for all tax years between 2020 and 2025. This form does not replace the Capital Gains Tax on UK property account and is 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. See the full list of circumstances on GOV.UK.

If your client’s circumstances are not listed here, but your client is having difficulty reporting online, you can contact HMRC’s online services helpdesk.

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 digitally excluded.

Details of the alternative sign-in process can be found in HMRC’s internal manual CG-APP18-160.

Capital Gains Tax — common mistakes to avoid

Many simple errors are made every year in relation to Capital Gains Tax. This can lead to checks into Self Assessment returns resulting in:

  • additional tax becoming due
  • inaccuracy penalties
  • additional interest

We would always recommend reading the Capital Gains Summary notes as well as the relevant helpsheets for Capital Gains Tax when filling in the capital gains pages of the Self Assessment tax return. These explain the basic rules as they apply in simple cases. You can also view our Capital Gains Manual, which explains the rules in more detail.

Annual Exempt Amount (AEA)

Ensure that the correct AEA (also known as your tax-free allowance) is applied.

The AEA reduced from £12,300 to £6,000 for individuals for disposals from 6 April 2023. This will need to be reflected on the 2023 to 2024 Self Assessment returns.

The AEA will be reduced to £3,000 for individuals for disposals from 6 April 2024. This will need to be reflected on the 2024 to 2025 Self Assessment returns.

Trustees and Executors have different AEAs so you should consult the guidance on Capital Gain tax rates and allowances on GOV.UK.

UK residential property disposals

If you are a UK resident and you dispose of an interest in UK residential property and there is Capital Gains Tax to pay you will have to:

  • submit a UK Property disposal return
  • pay the Capital Gains Tax due within the 60 days of completion.

This also applies if you are non-resident. There are additional filing requirements for non-residents.

In some cases a Self Assessment return will also be required for the year. You can find more information on when to report and pay your Capital Gains Tax.

Private Residence Relief (PRR)

Since 6 April 2020, if the property qualifies for PRR, the final exempt period of ownership that qualifies for relief for the majority of circumstances is now only 9 months.

This period should only be counted once in computing relief and should not be duplicated. Read further information on Private Residence Relief.

Letting Relief

Since 6 April 2020 letting relief has been restricted.

It is only available if you qualify and have made a claim for Private Residence Relief on your main residence and you’ve let part of that main residence.

Letting relief does not apply where the whole of the dwelling house was let for a time.

Business Asset Disposal Relief (BADR)

The £1 million is a lifetime limit, not an annual limit.

Amounts claimed under the previously named ‘Entrepreneurs’ Relief’ are deductible from the lifetime limit. 

The £1 million lifetime limit applies to deferred gains brought into charge.

Earnouts from deferred consideration based on the Marren v Ingles principles are not considered as ‘business assets’ so BADR is not available.

BADR is not the same as Investors’ Relief. If you are claiming for BADR you should check that you have completed the boxes on the Self Assessment return for BADR and not Investors’ Relief.

Read more information on the Business Asset Disposal Relief (Self Assessment helpsheet HS275).

Investors’ Relief (IR)

Investors’ Relief (IR) is different to Business Asset Disposal Relief (BADR). The lifetime limits and the qualifying conditions are different.

If you’re able to make a claim to BADR then you’re highly unlikely to be able to make a claim for IR for the disposal of the same asset. 

It is unlikely that a claim can be made if you or someone connected to you has or has ever been an employee of the company that you’re disposing shares in.

Read more information on Investors’ Relief (HS308).

Members’ Voluntary Liquidation

If a person receives or becomes entitled to receive a capital distribution from a company, made by a liquidator during the course of a winding up, the amount is chargeable to tax under Section 122 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992).

The date of the distribution is the date the person receives, or becomes entitled to receive, the distribution.

The date of distribution is not the date the liquidation is finalised.

You can find more information in CG57828 — Capital distributions: valuation when distribution made in winding up.

Gift Hold Over Relief (GHO)

When making a claim to GHO whether in your Self Assessment return or at another time, the HS295 or equivalent form must be completed and included.

You can find more information in Capital Gains Tax relief on gifts and similar transactions (Self Assessment helpsheet HS295).

Borders and Trade

Benefits of joining the UK Internal Market Scheme

If you move goods into Northern Ireland, you could benefit from joining the UK Internal Market Scheme (UKIMS). You can apply to join UKIMS.

Benefits of UKIMS

UKIMS allows trusted traders to declare eligible goods ‘not at risk’. That means you won’t pay EU duty for eligible goods moving from Great Britain to Northern Ireland. You’ll only pay UK duty when moving eligible goods into Northern Ireland from a country outside both the UK and the EU.

From 30 September 2024, you’ll be able to move goods staying in the UK using a much shorter, simpler declaration containing standard commercial information. You’ll also have a unique ‘Trader Goods Profile’ populated with goods you move. This means you won’t need to provide a commodity code for each movement of goods.

Businesses sending parcels to another business (B2B movements) between Great Britain and Northern Ireland will follow the same processes as freight from 30 September 2024. To use these processes, either the business sending or receiving the parcel will need to have a UKIMS authorisation.

More information

You can read the UKIMS factsheet on the Northern Ireland Customs and Trade Academy website. This includes frequently asked questions and a step-by-step video guide on how to complete the form.

For more information, you can contact the Trader Support Service or HMRC imports and exports general enquiries.

Making Tax Digital

Making Tax Digital for Income Tax — take part in testing

From April 2026, self-employed individuals and landlords with total income from self-employment and property over £50,000 will be legally required to keep digital records and send simple quarterly updates to HMRC using compatible software. Those with an income over £30,000 will need to do this from April 2027.

To provide you and your clients with the best experience, we’re encouraging you to take part in the testing programme from 22 April 2024. Taking part in testing is a good opportunity to familiarise yourself and a small number of your clients with Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) well ahead of 2026. This will help you to prepare your business and be ready to support the rest of your clients.

You need to make sure both yours and your client’s record-keeping software is compatible with Making Tax Digital before you sign up. You can check compatible software options.

If the software that you or your client prefer to use is not listed, you should contact the software provider to find out when they plan to join Making Tax Digital.

You need to be registered with HMRC for an agent services account (ASA) to take part in the testing. You can find out how to create an agent services account. You will also have to use the digital handshake to get authorised by your client to act on their behalf. Once you’ve done this, you can sign them up if they meet the criteria.

Find out more — online session

On Friday 26 April, from 2pm to 2:45pm, we will be hosting a live online session where you can find out more about:

  • what testing involves
  • how to take part

You can also get your questions answered.

Presenting the session will be HMRC’s Customer Strategy and Tax Design Group Director General, Jonathan Athow, Making Tax Digital Director, Craig Ogilvie, and Making Tax Digital Deputy Director for Strategic Design and Digital, Jennifer Staves.

You can register for more information on how to take part.

For more information on how to take part in the Making Tax Digital testing, go to GOV.UK and search ‘Making Tax Digital Income Tax’.

Introducing a new penalty system for MTD for ITSA

The government is introducing new penalties that will be consistent with the changes already made to the penalties introduced with MTD for VAT. The new penalties include:

  • fairer, points-based sanctions for late submission of returns
  • more proportionate penalties for late payment of tax liabilities

The new Income Tax Self Assessment (ITSA) penalty system will be introduced at different times for different customers. From April 2024, customers who volunteer to test the MTD for Income Tax service need to agree to move to the new penalty system. HMRC will then confirm when they become subject to the new penalties. The new late submission penalties will only apply to MTD for ITSA annual obligations for customers who voluntarily join and test the service before April 2026. The new penalty system will apply automatically to customers who are required to use MTD for Income Tax from April 2026 onwards. It will later be rolled out to the remaining Self Assessment customers after that.

HMRC has written to all active customers who signed up for testing before April 2024 to tell them about this change and what they need to do if they want to participate in testing in 2024 to 2025.

Customers who volunteer to test the MTD for ITSA service from April 2024 will be able to agree to move to the new penalty system during the sign-up process. You will be able to do this on behalf of your clients once you have their agreement.

You can find more information about the new ITSA penalty system.

HMRC agent services

Annual ‘Tell Administrative Burdens Advisory Board (ABAB)’ survey gives small businesses a big voice

The Annual Tell ABAB Survey 2024 is now available to complete. The survey provides crucial insight on the big issues faced by small businesses (including those who identify as tax agents) in the tax system.

The report is commissioned by the Administrative Burdens Advisory Board (ABAB), an independent body who are 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.

ABAB challenges HMRC on its performance, providing robust scrutiny against key initiatives, such as Making Tax Digital and Improving Customer Experience. Their annual report, which is sent directly to Treasury ministers, reviews HMRC’s progress against ABAB’s priorities.

If you are one of the 5.7 million small businesses (including sole traders, self-employed, micro-business, organisations or agents with fewer than 51 employees) in the UK, then the survey is your opportunity to provide ABAB with insight on the tax system which they can then use to support you. 

The survey takes approximately 10 minutes to complete, and it will be open until 30 April 2024. Results from the survey will be published in the ‘Tell ABAB’ Report, which will be published on GOV.UK in summer 2024. 

If you have any questions about the 2024 survey, please email advisoryboard.adminburden@hmrc.gov.uk.

New online complaints form

From 8 April 2024, agents will be able to complain online to HMRC. It is no longer necessary to complain through post and agents should now use this new link to either complain about their own agent services or to complain on behalf of a client. 

Agents will need to have the relevant authorisation to act on behalf of their clients recorded with HMRC before using this service.

DIY housebuilders scheme agent update

In Issue 115 of the agent update, we announced the digitisation of the DIY housebuilder scheme from 5 December 2023, making the process simpler and quicker for claimants. This scheme allows individuals to obtain a refund of VAT that they incur on certain goods and services purchased to construct their own home or convert a non-residential building to their own home.

We have now updated the digital service to improve the agent journey when you claim a repayment of VAT for your client under the DIY housebuilder scheme. 

Starting early May 2024, you will be able to use your agent credentials to access the digital service to complete and submit claims on behalf of your client. You will also be able to submit invoices and any other information requested by HMRC.

A new version of the 64-8 is being published which includes a section on the DIY housebuilder scheme. Your client will need to complete and sign a 64-8, ticking VAT DIY Housebuilder confirming that you are authorised to act on their behalf. You will then need to upload the 64-8 as part of this claim. The authorisation is for one claim only and is not enduring.

It is your client’s responsibility to ensure that the information on the claim form is accurate and complete to the best of their knowledge. They will need to confirm this to you before you submit the claim.

You can find further guidance about the:

Raising standards in the tax advice market — strengthening the regulatory framework and improving registration consultation

We announced in the previous update that the government had published the consultation ‘Raising standards in the tax advice market — strengthening the regulatory framework and improving registration’ at Spring Budget 2024. It’s now even easier to respond using this link.

The consultation covers:

  • potential approaches to raising standards and whether the government should introduce a requirement for paid tax practitioners to be a member of a recognised professional body — this includes who should be included in any future requirements.
  • how professional bodies and the government can work together to raise standards of tax practitioners
  • mandating registration with HMRC for tax practitioners who wish to interact with HMRC on behalf of their clients

You can find the consultation on GOV.UK. Responding is easy. You can respond in 2 ways, by either:

As mentioned previously, we are keen to hear from agents, both those who are members of professional bodies and those who are not,

The consultation closes on 29 May 2024.

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.

Please be aware that our toolkits are currently being updated.

Here is the breakdown of toolkits by category:

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

Agent client references

HMRC’s digital colleagues have completed high level costing and impacting on the solution to include the agent and client reference on responses when agents are using the Self Assessment registration and Self Assessment return submission services. This was recently presented to senior leaders and is now going through prioritisation against our other commitments.

Contact Information for professional and representative bodies

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