Guidance

Issue 128 of Agent Update

Published 20 February 2025

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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-128/issue-128-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

Agent online forum and engagement

Latest updates from the partnership between HMRC and the main agent representative bodies. Including:

Tax

Expanding the cash basis

From 6 April 2024 there are changes to the cash basis which will make it easier for many businesses to use it if they wish.

The previous upper turnover limit and restrictions for loss making businesses and for interest payments, are removed from the 2024 to 2025 tax return, due by 31 January 2026.

If businesses wish to use traditional accruals accounting, or they are excluded from using the cash basis, they will need to opt out of the cash basis when submitting their 2024 to 2025 Self Assessment, and subsequent years, tax return.  

These changes only apply to the cash basis for trading income. No changes are being made to the cash basis for property businesses.

Guidelines for Compliance — Help with labour supply chain assurance— GfC12

HMRC has recently published new Guidelines for Compliance — Help with labour supply chain assurance — GfC12. The guidelines are designed for larger organisations in the top tiers of a labour supply chain. However, the principles can be applied to most businesses.

HMRC continues to tackle tax defaulters in labour supply chains directly. Many risks arise where there are opportunities to exploit larger, higher value and more complex chains. HMRC is concerned about how these risks can affect a business’s own tax affairs.

Larger businesses can find themselves affected by multiple risks. These guidelines explain how customers can self-assess their own assurance practices.

Guidelines will help customers identify and limit the impact of risks by:

  • explaining what labour supply chains are and the associated risks
  • promoting the importance of effective labour supply chain assurance
  • providing practical advice to consider when carrying out labour supply chain assurance

Guidelines for Compliance are part of HMRC’s ongoing commitment to publishing practical support for customers. They provide HMRC’s view on complex, widely misunderstood, or novel risks that occur across tax regimes.

More information, including our other publications, can be found on Guidelines for Compliance.

Submitting your clients’ 2025 to 2026 Annual Tax on Enveloped Dwellings (ATED) returns

Check to see if your client is required to file a return for Annual Tax on Enveloped Dwellings (ATED).

ATED is a tax on companies and other corporate bodies that own UK residential properties valued more than £500,000.

The next ATED chargeable period is 1 April 2025 to 31 March 2026. For properties held on 1 April 2025, returns for this period must be filed and any charge paid by 30 April 2025. 

When preparing to send your client’s 2025 to 2026 ATED return, you must use the same log in used to set up your ATED online account. Make sure your clients regularly log in to their Government Gateway account. If they do not sign in for 3 years, their account details will be deleted, and they will not be able to access their account anymore.

You can begin populating an online ATED return for 2025 to 2026 from around mid-March 2025, but you cannot submit it before 1 April 2025.

If your client has disposed of a property, you should submit an amended return or contact us to tell us about this change. You should also contact us if your client has had a change in their circumstances, for example, they no longer need to file a relief return, as this will avoid unnecessary contact.

If you’re unable to use the ATED online service, further information can be found in the ATED returns notice. Do not send old versions of the ATED paper return that you may have saved. 

More information about ATED is available on GOV.UK.

The Official Rate of Interest from 6 April 2025

The Official Rate of Interest (ORI) 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.

The government announced at Autumn Budget 2024 that the previous public commitment, made in January 2000 to not increase the rate during the tax year, will no longer be applicable. As of 6 April 2025, the ORI may increase, decrease, or be maintained throughout the year. 

The rate will continue to be reviewed on a quarterly basis. Any changes in the rate will occur following a quarterly review, where appropriate. If there are any changes to the rate, these will take effect on 6 April, 6 July, 6 October and 6 January. Any future changes to the ORI will be published on GOV.UK.

This change will increase fairness across the tax system by enabling the ORI to increase in-year where appropriate, ensuring employment-related beneficial loans and living accommodation are correctly valued. 

Further information on Overview of tax legislation and rates can be found on GOV.UK.

How agents can support employers 

If you are responsible for the tax affairs of any employer that provides employment-related loans or living accommodation to their employees, you and your client will need to remain aware of any future changes in the rate. As of 6 April 2025, the rate may increase in-year which will impact the taxable value of the benefits the employer provides.

Managed Service Companies (Spotlight 67) — new guidance

On 21 November 2024 we published Spotlight 67 on Managed Service Companies (MSCs). The new guidance helps customers identify and understand MSC arrangements.

The MSC legislation tackles tax avoidance through mass-marketed company arrangements through which workers provide their services.

The rules prevent the underpayment of Income Tax and National Insurance contributions  

The rules have not changed since they were introduction in 2007.
Further guidance on MSCs is in the Employment Status Manual and Managed Service Company legislation (Spotlight 32). 

Get ready for changes to employer National Insurance

Clients affected by changes to employer National Insurance from 6 April 2025 should prepare for these changes:

  • the employer secondary Class 1 National Insurance contributions rate will increase to 15% from 13.8% — the associated Class 1A and 1B National Insurance contributions rates on expenses and benefits employers give their employees are also increasing to 15%
  • if your clients employ staff earning £5,000 a year or more, they will need to pay employer National Insurance contributions and report payments to HMRC — this is because the Secondary Threshold (ST), which is the point at which employers start to pay employer National Insurance contributions on an employee’s salary, is decreasing from £9,100 to £5,000 per year
  • the changes will be incorporated into existing payroll software for those clients who already report PAYE
  • If they are new to paying employer National Insurance contributions, they’ll need to register with HMRC, to use payroll software via PAYE

Employment Allowance (EA) eligibility and further guidance

The EA is currently restricted to employers with National Insurance contributions bills of less than £100,000 in the previous tax year.

From 6 April 2025, the £100,000 threshold will be removed, and the maximum amount of EA will increase from £5,000 to £10,500, meaning more of your eligible clients will be able to claim, and at an increased amount.

Abolition of the £100,000 EA threshold means that, from 6 April 2025, your employer clients will no longer need to consider State aid where they had done so because of the threshold restriction.

Most businesses or charities can apply for Employment Allowance. However, they cannot do so if they are a public body or a business whose activities wholly or mainly involve the performance of functions which are of a public nature.  Whether these functions are publicly funded can indicate functions of a public nature, but funding alone is not a deciding factor. If a company has just one director and that director is the only employee liable for secondary Class 1 National Insurance contributions they are also ineligible.

Read more about changes to the Class 1 National Insurance contributions Secondary Threshold, the Secondary Class 1 National Insurance contributions rate, and the Employment Allowance from 6 April 2025.

Find out more about PAYE and payroll for employers We are due to update financial threshold details for 6 April 2025 when they take effect in the guidance Check if you’re eligible for the Employment Allowance.

Changes to 2024 to 2025 in-year returns for Trusts and Estates

At the Autumn Budget 2024, the government announced changes to the rates of Capital Gains Tax (CGT).

Trustees or Personal Representatives (PRs) have previously been able to file in year Self Assessment Returns (SA905) using the previous tax years form under ‘a collection and management measure’. Due to the in-year change for the 2024 to 2025 tax year only, for customers with disposals on or after 30 October 2024, a manual workaround will be required to ensure the new rate of tax is correctly accounted for in the return. This will involve using an adjustment box which has been added to the SA905 to account for the in-year difference in tax. 

Therefore, use of the 2023 to 2024 tax return for 2024 to 2025 will cause an issue for some customers, as the return does not have the ability to capture the 2 rates of CGT, so we cannot accept some in year returns.

In-year returns we can accept:

  • 2024 to 2025 in-year returns that have UK property disposals only as there is no change to the CGT rate
  • any disposals made before 30 October 2024

We cannot accept any in-year returns with multiple main rates of CGT for disposals on or after 30 October until the 2024 to 2025 return is available in April 2025. Returns that have already been sent will be returned to trustees or Personal Representatives

An adjustment tool will be available alongside the updated 2024 to 2025 return to support a trustee or Personal representative to calculate the correct adjustment figure.

Basis Period Reform – reporting profits on a tax year basis 

All sole traders and partners must report their business profits on a tax year basis for the tax year 2024 to 2025 onwards. Businesses remain free to choose their accounting date and can prepare accounts to any date in the year. However, any business that has a non-tax year accounting period in 2024 to 2025 or future years will need to apportion profits from 2 accounting periods to the tax year.

Many customers may find it easier to prepare accounts to 31 March or 5 April from 2024 onwards. This may make completing the tax return simpler as there will be no need to use 2 sets of accounts to complete each tax return. Accounting periods ending on 31 March will be treated as equivalent to those ending on 5 April for all businesses, including property businesses.  

What’s new

If you applied to HMRC to request an overlap relief figure for your client on or before the filing deadline of 31 January 2025 using our overlap relief figure tool but did not receive a response and have still not filed the return, you still have until 28 February 2025 to file it with a  provisional figure (or final figure if known). You will not incur a late filing penalty, although interest will still accrue from 1 February 2025 on outstanding amounts of tax. The return should then be amended once the final figure is known.  Tax can be paid without filing.  Amounts paid will reduce any interest charged.

Guidance on how to amend the return can be found on GOV.UK.

Further information on Basis Period Reform is available on GOV.UK. 

Alcohol Duty reforms 

New Alcohol Approval System from 1 February 2025

On 1 February, the new alcoholic products producer approval (APPA) legislation went live, replacing the previous alcohol production registrations and licenses with the alcoholic products producer approval (APPA). This means from 1 February, new producers of alcoholic products can apply online for approval.

Launch of Online Service from 1 March 2025

On 1 March we’ll launch the Manage your Alcohol Duty online service allowing alcoholic product producers to submit monthly returns and payments online, for the first time.

This will make alcohol duty administration simpler because producers can report and pay duty on all types of alcoholic products (beer, cider, wine, other fermented products, and spirits) on one monthly return.

Migration of Existing Producers

During February 2025, producers approved under the previous alcohol production registrations and licenses will be migrated to an APPA.

Action required — APPA ID and Service enrolment

Existing producers of alcoholic products should receive a letter from us with their APPA ID and information on how to enrol for the Manage Your Alcohol Duty service by 25 February. As some producers can have multiple premises we recommend checking the post at each site.

We recommend they enrol as soon as possible and by 15 March 2025 to submit their first return.

If you need assistance

Producers can also watch our email updates, videos and webinars for Alcohol Duty for more help.

If they have not received their letter by 25 February 2025, producers can email nru.alcohol@hmrc.gov.uk including information such as:

  • their business name

  • registered business address including post code,

  • Unique Tax Reference (UTR)

Enrolment Requirements

To enrol into the service producers will need their APPA ID and one of the following:

  • business postcode (from your APPA ID letter)

  • Self Assessment UTR or Corporation Tax UTR

Once enrolled, producers only need to send one return each month, to cover all alcohol products across all approved premises. 

Important dates

Their first return is due by 15 March 2025, for products released in February 2025. 

Payment must be cleared and received by HMRC by 25 March 2025.

For more information, use our Alcohol Duty guidance and create, or access, your account at HMRC Online Services

Your views matter 

We welcome your feedback on all our communications for the new digital service. You can complete our survey and help us improve the quality and relevance of future communications.

Your responses are kept confidential and anonymous.

Statutory Neonatal Care Leave and pay

The government intends to introduce a new statutory entitlement to Neonatal Care Leave and pay from 6 April 2025. This will provide employed parents whose babies are admitted to neonatal care with a day-one employment right to take up to 12 weeks off work, depending on the length of time their baby is in neonatal care. Eligible parents will also be entitled to up to 12 weeks of statutory pay.

The Department for Business and Trade laid the regulations to implement this right in January 2025. Subject to Parliamentary agreement, the new entitlement will apply to babies born from 6 April 2025.

A summary of the entitlement is in the following section. Full guidance will be available soon.

Eligibility

This will be available to a broad range of ‘parents’, including adoptive parents, parents who are fostering to adopt and the intended parents in surrogacy arrangements.

Employed parents whose babies are admitted into neonatal care up to the age of 28 days, and who have a continuous stay of 7 full days or more, will be entitled to leave as a new day-one employment right. Eligible parents will be able to take a minimum of 1 week, and a maximum of 12 weeks, depending on how long their baby is in neonatal care. This is on top of their other parental entitlements such as maternity, paternity and shared parental leave.

For eligible parents to also qualify for Statutory Neonatal Care Pay (NCP), they must also meet continuity of service and minimum earnings tests. This means the eligible employee must have worked for their employer for at least 26 weeks ending with the relevant week and earn on average at least £125 per week before tax from April 2025.

Notice and information requirements

Leave and pay can be taken in 2 Tiers, Tier 1 and Tier 2. The notice and evidence requirements for each Tier are explained below.

Tier 1 — is a period when the child is still receiving neonatal care, and including one week after the care has ended.

Tier 2 — is the period outside the Tier 1 period and before the end of 68 weeks from the date of the child’s birth.

Neonatal Care Leave (NCL) notice periods

An employee will need to give notice to take NCL. The length and format of notice for leave will vary depending on whether the employee intends to take leave in Tier 1 or Tier 2.

For leave taken in Tier 1, the employee will need to notify their employer before they would be due to start work on the first day of absence, or as soon as possible thereafter. The notice does not need to be in written form.

For leave taken in Tier 2, the employee will need to provide notice at least 15 days before the start of a period of one week leave. For a period of 2 or more weeks of leave, the employee will need to provide notice at least 28 days before the start of the leave. The notice must be in written form.

NCP notice periods

An employee must provide written notice for Tier 1 NCP within 28 days beginning with the first day of the week in which NCP is being claimed.

For Tier 2 NCP, an employee must give a notice at least 15 days in advance to claim pay for one week’s leave. Notice must be given at least 28 days in advance to claim pay for 2 or more weeks of leave.

NCL and NCP information requirements

 
At the same time, to receive leave or pay for leave taken in either Tier 1 or Tier 2, an employee must provide the following information to the employer:

  • the employee’s name
  • the date of the child’s birth
  • if applicable, the date of the child’s placement with the adopter or prospective adopter
  • if applicable, the date of the child’s entry into Great Britain (England, Scotland and Wales) to live with the overseas adopter
  • the date the child started to receive neonatal care, or each date if the child received neonatal care on 2 or more separate occasions
  • if the child is no longer receiving neonatal care, the date that the care ended
  • if it is the first time a notice is being given, a declaration that the employee meets the parental relationship criteria
  • that they, the employee, has cared for or intend to care for the child during the weeks to which the notice relates

The Neonatal Care - Leave and Pay Act 2023 applies only to Great Britain. At the current time, no legislation to introduce Neonatal Care Leave and pay has been introduced in Northern Ireland, therefore, the measure will not apply in Northern Ireland.

For more information read the GOV.UK.press release on Neonatal Care Leave and pay.

Borders and Trade

Windsor Framework — Trader Goods Profile public beta launched

HMRC has launched a public beta for the Trader Goods Profile (TGP) to help traders prepare for the new arrangements being introduced for moving goods from Great Britain to Northern Ireland as part of the Windsor Framework.

The TGP is an online service which is available to UK Internal Market Scheme (UKIMS)-authorised traders that stores information about goods traders commonly move from Great Britain to Northern Ireland. Every trader has a unique TGP, and once it’s set up, they’ll be able to save time completing the Internal Market Movement Information (IMMI). This is because it can be used to complete certain IMMI data fields on either the Trader Support Service portal or the software they use to manage Great Britain - Northern Ireland movements.

Joining the public beta gives traders an opportunity to access their TGP and ensure it contains accurate data about the goods they move from Great Britain to Northern Ireland. This will allow them to use their TGP as soon as the new arrangements come into effect.

If your client is a Trader Support Service (TSS) user, they can access their Trader Goods Profile (TGP) on the TSS portal. Additionally, the TSS portal allows them to grant access to a third party such as a haulier, intermediary or agent to manage their TGP on their behalf.

HMRC has created an Application Programming Interface (API) for software developers to integrate the TGP into their products. We encourage you to share the Trader Goods profile API page on GOV.UK with your in-house developer or software provider, if you would like to see this functionality included in the solutions you provide for your clients to manage Great Britain-Northern Ireland movements.

Please note that if your clients use a parcel carrier, the carrier may complete the IMMI on their behalf as part of their service. Your client will only need to provide their parcel carrier with a plain English goods description and standard commercial information. They will not be able to use the TGP for goods moved by most carriers. We recommend that traders moving business-to-business (B2B) parcels from Great Britain to Northern Ireland speak to their parcel carriers about their arrangements.

For support or more information please contact HMRC imports and exports general enquiries. For TSS portal queries please contact the Trader Support Service.

Warehousekeepers and Owners of Warehoused Goods (WOWGR)

On 2 December 2024, HMRC published The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024, which included amendments to the Warehousekeepers and Owners of Warehoused Goods (WOWGR) Regulations 1999.

The changes come into force from 3 March 2025 and remove the registration requirements for Owner of Goods and Duty Representatives.

New applications received 

With immediate effect, HMRC will no longer process new applications to apply to register as an Owner of Goods and Duty Representative.

These applications include:

  • EX60 Excise Warehousing Application to register as a registered owner.
  • EX60A Excise Warehousing Application for a registration: Continuation Form
  • EX64 Excise Warehousing Application to register a Duty Representative

HMRC are liaising with relevant teams to remove the forms and will update GOV.UK guidance pages.

HMRC will continue to process ongoing applications.

Getting ready to continue making business-to-business post and parcel movements to Northern Ireland

Businesses should be fully prepared for the new arrangements under the Windsor Framework for parcels and freight movements by 31 March 2025. 

Businesses sending business-to-business (B2B) parcels from Great Britain to Northern Ireland are required to provide some information to their parcel carrier, and in certain cases, may need to pay duty (which can be reclaimed in certain situations).

The UK Internal Market Scheme (UKIMS) gives you access to the simplified process for moving goods from a business in Great Britain to a business in Northern Ireland without the need for a full declaration and without incurring duty.

To use these simplified processes, either they or their business customer must:

  • be authorised under UKIMS
  • meet the criteria for moving goods under the simplified process for Internal Market Movements

If neither the sending or receiving business is UKIMS authorised, this movement will be subject to additional requirements and ‘at risk’ duties may be calculated and charged. Businesses are advised to check the specific arrangements with their fast parcel operator.

Be aware that this does not apply for business-to-consumer or consumer-to-business parcel movements.

If you deal with a business who sends parcels from Great Britain to Northern Ireland, please ensure they are aware of the arrangements set out in all sections of this update.

Further information and support

Direct your businesses affected by this change to GOV.UK, where they can:

You can also direct them to the Windsor Framework resource page, which contains information and resources to help them get ready.

They can also call the Customs and International Trade Helplines for support with general trader queries.

Making Tax Digital

You may have clients who need to change the way they report their income and expenses

Sole traders and landlords who have a total income from self-employment and property of over £50,000 in their 2024 to 2025 Self Assessment tax return, will need to use Making Tax Digital for Income Tax from 6 April 2026 (unless they’re exempt).

If any of your clients need to use Making Tax Digital for Income Tax, you should start preparing for this change now. 

How we are letting customers know about this change

From April 2025, we’ll write to customers whose 2023 to 2024 Self Assessment tax return shows their income from these sources was close to, or over, £50,000. This letter will let them know that they may need to use Making Tax Digital for Income Tax.

How you should prepare

For more information to help you and your clients, please go to Making Tax Digital for Income Tax for agents step by step. 

You can sign up your clients now

If any of your clients are affected by this change, they’ll need to be signed up for Making Tax Digital for Income Tax by April 2026. You may also be able to sign up your clients now.

From April 2025, you’ll see 2 sign up options:

Option 1 is to sign up now for the 2025 to 2026 tax year to prepare your business and clients and to familiarise yourself with the changes. You and your clients that sign up now will have exclusive access to HMRC’s Making Tax Digital Customer Support Team – they’ll support you with Making Tax Digital for Income Tax and help you with some of your clients’ other income tax queries

Option 2 is to sign up for the 2026 to 2027 tax year. You should discuss the options with your clients and agree which one to choose.

More information on the benefits of Making Tax Digital for Income Tax and exemptions is available on GOV.UK.

Making Tax Digital for Income Tax events

HMRC is hosting a series of Making Tax Digital (MTD) for Income Tax events at HMRC offices across the UK this year. Agents and software developers are welcome to attend one of these sessions to help prepare for when MTD for Income Tax becomes a legal requirement in April 2026.

At these events, you will:

  • learn more about taking part in the testing phase and the additional support you’ll get
  • receive hands-on guidance to sign up for testing
  • understand which clients will fall under MTD for Income Tax
  • gain clarity on MTD obligations and compatible software
  • discuss managing clients using the Agent Services Account
  • have the opportunity to ask HMRC your MTD-related questions

Registration is now open for the following events, which will each take place from 11am to 3pm:

  • Wednesday 9 April 2025 – Newcastle
  • Tuesday 29 April 2025 – Stratford
  • Wednesday 7 May 2025 - Cardiff

Spaces are limited so if you’re interested in attending, please email mailboxmakingtaxdigital@hmrc.gov.uk and tell us which event location you’d like to attend in your email. By emailing HMRC, you consent to being contacted before, during, and after the event.

You can find information about MTD for Income Tax and what you need to do to get ready for this change in the Agent Toolkit.

HMRC Agent Services

Tax advice — do not get caught out by tax avoidance

Our ‘Don’t get caught out’ campaign helps contractors learn how to spot the signs of tax avoidance. Including how to check their pay to make sure they are paying the right amount of tax.

To help protect your clients from tax avoidance.  HMRC is asking that you share this information with them, which includes:

  • online guidance, including a YouTube video for contractors using umbrella companies:

YouTube video for contractors using umbrella companies 

Contractors can also find the support they need to leave and report a tax avoidance scheme. Our aim is to get them back on the right track, without judgement. Offering them the help they need to get out of the scheme and settle their tax affairs.

They can also check our list of tax avoidance schemes and promoters that we’ve named. This is not a complete list, as there may be others that we cannot currently publish. Remember, HMRC never approves tax avoidance schemes for use. 

We would appreciate you sharing our supportive campaign resources across your newsletters and websites. Including sharing and liking our posts on social media channels such as Facebook, LinkedIn , X (Twitter). 

Agent Services Account (ASA) — Sign up to test our new ‘Access Groups’ feature

We are inviting agents to help test the Access Groups feature in the Agent Services Account (ASA). This functionality allows agencies to control which agents in their organisation can view and manage specific client records.

Since September 2022, we’ve been testing this feature with agents managing fewer than 1,000 clients.

We’re now expanding the private beta to include agents with larger client lists (over 1,000 clients) and welcome your participation.

When you join the private beta, we’ll enable Access Groups in your ASA. All we ask is that you use the feature and share your feedback.

Benefits of taking part

  • early access – test the latest features before wider rollout.
  • enhanced security – control access to client records in a way that strengthens data privacy and lowers risk across your teams.
  • help shape the future – your feedback will help refine the feature, so it works best for you and your business, long-term.

To take part, email mtdgpvolunteers@hmrc.gov.uk with your organisation’s name and agent reference number.

Self Assessment — thank you

Thank you and congratulations to all the agents who submitted their clients 2023 to 2024 tax returns by the deadline.

Over 11.5 million tax returns were submitted on time, with over 6.5 million of these by tax agents.

Anybody who has not submitted their tax return should act quickly. Late filing and late payment interest and penalties may apply.

More information on Self Assessment can be found in our latest press release.

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. 

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

You can find online training material and useful resources through the HMRC email updates and webinars for tax agents and advisers page.

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.

Agent forum and engagement

Wealthy External Forum minutes

The Wealthy External forum was hosted online by Kevin Hubbard, Deputy Director of Wealthy Individuals and mid-sized business compliance (WMBC) on 29 November 2024. Representatives from professional bodies and key agent firms joined members of the Wealthy team to collaborate.

The key topics included a budget update, also changes to reforming the taxation of non-UK domiciled individuals, finance sector - Information included in a tax return and a session on Code of Practice 9.

The minutes from the forum have been published on GOV.UK and are available on the Wealthy External Forum GOV.UK page.

UK businesses urged ‘have your say’ on time-saving electronic invoicing

UK businesses are, for the first time, being invited to have their say on the government’s electronic invoicing (e-invoicing) proposals.

E-invoicing is the digital exchange of invoice information directly between buyers and suppliers. It could help businesses get their tax right first time, reduce invoicing and data errors, improve the accuracy of VAT returns, help close the tax gap and save time and money. It usually results in faster business to business payments, leading to improved cash flow and less paperwork.

A 12-week consultation Promoting electronic invoicing across UK businesses and the public sector was published on the 13 February 2025 by HM Revenue and Customs (HMRC) and the Department for Business and Trade (DBT). The deadline for comment is 7 May 2025.

The consultation applies to business invoicing. It will gather views on standardising e-invoicing and how to increase its adoption across UK businesses and the public sector. It also explores how different e-invoicing models could align a business with their customers’ businesses. People can take part regardless of whether they currently use e-invoicing.

HMRC and the DBT want to hear the opinions of self-employed people, businesses of all sizes, representative and industry bodies, charities and public sector organisations.

Topics that the government is interested in exploring include:

  • different models of e-invoicing
  • whether to take a mandated or voluntary approach to e-invoicing, and what scope of mandate might be most appropriate in the UK and for businesses
  • whether e-invoicing should be complemented by real time digital reporting

The government will also engage with a broad range of businesses and interested stakeholders to secure their views at various events, including face-to-face discussions.

If you would like to be part of these discussions, please contact einvoicingengagement@hmrc.gov.uk.

Updates on issues raised on the Agent Forum that are being progressed in the Issues Overview Group

Income Record Viewer: online reporting and support for IT help

Agents requiring help with the Income Record Viewer online service are encouraged to use the ‘Is this page not working properly’ link. The link enables an agent to request personalised support or assistance with a specific page. Where an agent has requested support, they will be contacted by email and the adviser will reply with assistance for that specific issue. This route is only applicable for technical and non-tax related issues with the Income Record Viewer.

Hints and tips to reduce address rejections

SA-52117 – Registering for SA - problem with structured email and online form

Agents are requested to check that their clients have updated HMRC with their latest address prior to submitting a registration or cessation of trading online form, and for agents to confirm with their client that the address format is correct.

Agents reporting instances of rejected applications are asked to confirm:

  1. If their client has a Personal Tax Account.
  2. If the address on the SA registration form submitted exactly matches the address on the client’s Personal Tax Account.
  3. if the agent is using their own credentials to register the client.

When reviewing addresses, care is needed particularly in the use of spaces, punctuation, or abbreviations. Typical differences to look out for include: Flat1 - East House, Flat 1 East Street, ‘Flat1’ East St. 

The Royal Mail Postcode Finder is readily available on the internet to check addresses.

Where agents encounter address problems, they should advise HMRC using our Technical support with HMRC online services on GOV.UK to notify us.

Contact Information for professional and representative bodies

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