Home Personal Finance Agent Replace: challenge 90 – GOV.UK

Agent Replace: challenge 90 – GOV.UK

Inheritance tax: reduced reporting requirements

This month’s content material

Technical updates and reminders

Developments and adjustments to laws and allowances regarding UK tax together with:

Coronavirus (COVID-19)

UK Transition



Making Tax Digital

HMRC Agent Providers

Particulars of reside consultations and hyperlinks to responses, adjustments to HMRC service and steering, together with:

Agent Discussion board and Engagement

Newest updates from the partnership between HMRC and the principle agent consultant our bodies. Together with:

Technical Updates and Reminders


Abstract of COVID-19 Steering printed by HMRC.

Since March 2020, the COVID-19 pandemic has considerably impacted everybody’s potential to journey and continues to impact our working patterns. We have now launched laws and printed steering to assist clients who could have been affected by the pandemic, together with:

We launched particular laws ‘S109 Finance Act 2020’. This permits sure people, who had been current within the UK for work associated to COVID-19, both as a medical or healthcare skilled or in relation to the event or manufacturing of medical merchandise associated to COVID-19, to ignore sure components of the Statutory Residence Take a look at (SRT).

This transformation utilized just for the interval 1 March 2020 to 1 June 2020 and made positive that days spent within the UK and UK ties had been disregarded for all SRT exams. Extra info on the laws is on the market.

The steering obtainable on this may be discovered at GOV.UK.

Essential issues to recollect:

the 60-day higher restrict to exclude days spent within the UK as a consequence of distinctive circumstances has not been elevated
any days on which a person works within the UK for greater than three hours won’t be coated by distinctive circumstances and can be counted as a UK workday
a person can declare distinctive circumstances for days they had been unable to depart the UK as a consequence of COVID-19 journey restrictions (if their particular person circumstances dictate this) as much as the utmost of 60-days allowed by the SRT, when figuring out their UK residence place – today are for the needs of the SRT solely
the 183-day check when contemplating the Earnings from employment article of a Double Taxation Settlement (DTA) is a separate check to the SRT – subsequently, any days discounted for distinctive circumstances underneath the SRT as a consequence of COVID-19 journey restrictions must be counted as UK days for the 183-day check underneath the related DTA

The exception to this are days for ‘illness’ which stop the person leaving the UK. HMRC accepts that days spent self-isolating or in quarantine as a consequence of COVID-19 may additionally be disregarded from the day depend.

Days the place a person was unable to depart the UK as a consequence of COVID-19 journey restrictions will proceed to depend as UK days for the aim of the 183-day check.

Declaring coronavirus grants on firm tax returns 

Coronavirus grants to assist companies in the course of the pandemic are taxable.

In case your shopper must full an organization tax return (CT600) and has claimed grants from the Coronavirus Job Retention Scheme (CJRS), Eat Out to Assist Out (EOTHO), or any funds made by native authorities and devolved administrations, they’ll must report this as revenue after they calculate their taxable income.

If you’re finishing a firm tax return in your shopper’s behalf, you’ll need to examine the coronavirus grants they obtained.

Moreover, if your shopper obtained a CJRS grant, they will additionally want:

to declare the quantity they obtained (field 471)
the grant they had been entitled to (field 472) 
and any CJRS overpayment already assessed or voluntarily disclosed (field 473) in the course of the accounting interval coated by their CT600 return

They will want to finish field 474 in the event that they obtained any EOTHO overpayments.

They need to additionally embody the grants as revenue after they calculate their taxable income.    

These bins had been added to the web CT600 on 6 April 2021, so if your shoppers filed earlier than 6 April 2021, they would have been unable to declare this on-line.      

If you happen to or your shopper submitted a CT600 return with out bins 471-474 and 526, or left the bins incomplete, they usually have a CJRS or EOTHO overpayment to report they ought to resubmit the return.      

If all coronavirus assist overpayments are already repaid or have already been assessed earlier than the tax return is filed – and there’s no coronavirus assist schemes overpayment due – they don’t should appropriate the return.    

Additional assist on COVID-19 schemes

You and your shoppers can signal as much as obtain common electronic mail updates from HMRC, to maintain updated with the newest info on our COVID-19 schemes. You possibly can merely register and add the subscription matters you’re taken with.

UK Transition

UK-Swiss Conference on Social Safety Coordination

Following the signing of the UK and Switzerland: Conference on Social Safety Coordination on the 9 September 2021, this Conference got here into power, provisionally, on 1 November 2021.

Amongst different issues, this Conference makes positive that each one employed individuals (and their employers), in addition to self-employed individuals are liable to pay social safety contributions into just one nation’s scheme at a time.

People going to work in Switzerland ought to observe the steering on GOV.UK.


No change to agent entry to on-line quick varieties equivalent to SA1 (Registering for Self-Evaluation) 

Since June 2021, people, companies and organisations must signal into Authorities Gateway with their Authorities Gateway ID to entry our on-line quick varieties (usually referred to as KANA varieties). Nonetheless, we’d wish to remind brokers that their entry to our quick varieties has not modified.

If you happen to’re an agent, you possibly can proceed to entry all our on-line quick varieties supplied you might be:  

utilizing your HMRC registered agent ID to entry the varieties on-line  
enrolled for Self Evaluation, Company Tax, VAT (and are VAT-registered your self), Machine Gaming Obligation or have an Agent Providers enrolment

You possibly can see what companies you might be enrolled for by logging in to your HMRC on-line companies for brokers account. Then choose the ‘Providers you should use’ hyperlink from the left menu. If you’re having bother accessing any of our on-line companies, go to our technical assist with HMRC on-line companies web page on GOV.UK.

You probably have shoppers wishing to entry our on-line quick varieties, we’ll ask them to confirm their id. We ask for two types of identification and clients can select from a variety of choices.

Discover out extra in regards to the safety adjustments we made in June by visiting the HMRC working with tax brokers weblog.  

Self Evaluation – COVID-19 assist grants

HMRC has already seen 1000’s of individuals submitting their returns early – greater than 63,500 clients filed their tax return on 6 April, the primary day of the tax yr. And after a troublesome yr, beating the frenzy and avoiding the panic can be particularly useful.

We all know that many Self Evaluation clients and brokers have been affected by the pandemic, forcing them to vary the best way they work. The best way you tailored and responded to the pandemic has helped form their future companies. However so as to try this, some of your shoppers sought monetary assist.

This yr Self Evaluation clients should declare in the event that they obtained grants or funds from COVID-19 assist schemes as much as 5 April 2021 as these are taxable.

This contains:

Self-Employment Earnings Help Scheme (SEISS)
Coronavirus Job Retention Scheme (CJRS)
different COVID-19 grants and assist funds equivalent to self-isolation funds, native authority grants and Eat Out to Assist Out

For extra details about which COVID-19 grant or assist funds have to be included in tax returns, brokers and your shoppers can go to: reporting coronavirus (COVID-19) grants and assist funds on GOV.UK for extra info.

To make it simpler each for you and your shoppers, its finest to begin gathering the mandatory info collectively now to verify there’s sufficient time to examine it is appropriate and keep away from delays.


Freeports tax websites introduced 

Within the Autumn Funds the Chancellor introduced that tax websites had been being designated on the first group of Freeports.  

Freeports at Humber, Teesside and Thames have had a complete of 8 tax websites designated and these will turn out to be reside from 19 November 2021 when preliminary operations can start. 

From this date eligible companies in these tax websites will be capable to profit from tax reliefs together with: 

an enhanced 10% fee of constructions and buildings allowance 
capital allowance of 100% 
reduction from Stamp Obligation Land Tax 
charges reduction 
from April 2022 and topic to Parliamentary course of and approval, employer Nationwide Insurance coverage contributions reduction  

Extra info on the varied reliefs and steering for companies on customs processes may be discovered on GOV.UK.  

The federal government continues to work with all 8 Freeports in England and expects the following set of Freeports to start operations early subsequent yr. The federal government stays dedicated to establishing Freeports in Scotland, Wales and Northern Eire as quickly as doable. 

VAT Reverse cost on development and constructing companies

VAT registered development companies ought to word that this reverse cost got here in on 1 March 2021. A Income and Customs Temporary issued in June 2020 comprises extra info.

In January 2021, a letter was despatched to each VAT-registered development enterprise. This adopted letters beforehand despatched out in February and September 2020, advising them to examine in the event that they’re responsible for the reverse cost. In the event that they’re liable, they should apply these guidelines going ahead.

Discover extra info on the scope and operation of the reverse cost.

The important thing facets are:

it applies to plain and reduced-rated provides of constructing and development companies made to VAT and Building Trade Scheme (CIS) registered companies, who in flip additionally make onward provides of these constructing and development companies
the contractor is liable for paying the output VAT due slightly than the sub-contractor, and might proceed to reclaim this quantity as enter tax
the scope of provides affected is intently aligned to the provides required to be reported underneath the Building Trade Scheme, however doesn’t embody provides of employees or staff to be used by the client
provides to CIS registered companies may be excluded from the reverse cost if the client is an ‘finish person’ or ‘middleman suppliers’ (a enterprise that’s intently related to an finish person) – this exclusion covers property builders and different ‘deemed contractors’ supplied that the development companies involved are usually not being re-supplied by them – nevertheless, this exclusion is non-obligatory and solely applies if the client notifies their provider in writing that they’re an ‘finish person’ or ’middleman provider’ – this may be carried out by correspondence or as a part of phrases and circumstances – there’s extra element within the technical steering

We’ve been operating webinars for companies they usually can register now. If there are not any dates obtainable, a webinar recording may be seen.

Discover extra info on the Building Trade Scheme.

Working Tax Credit score – reporting adjustments to working hours  

One of many measures we launched in the course of the pandemic to assist these going through uncertainty was that Working Tax Credit score (WTC) clients haven’t wanted to inform us about any non permanent reductions to their working hours because of coronavirus. This measure ended on 30 September 2021.   

In case your shoppers declare WTC, we want them to examine they’re nonetheless working the hours they declare for. They’ve till 25 November 2021 to return to their regular working hours earlier than the pandemic. Clients can examine their present WTC declare particulars on-line on GOV.UK.      

Clients can examine what number of hours they should work on GOV.UK. If they don’t intend to return to the hours they should work to be entitled to WTC by 25 November 2021, they need to inform us right away.

After 25 November 2021, in the event that they’re not again to working sufficient hours to be entitled to WTC they need to inform us inside one month.  

Clients ought to nonetheless proceed to inform us about any everlasting adjustments to their circumstances – for instance in the event that they’re made redundant, lose their job, or their hours change completely throughout this time.

Any adjustments may be simply reported on-line on GOV.UK.   

If clients obtain tax credit they’re not entitled to because of a change, they’ll must repay this cash and may additionally should pay a penalty if they don’t tell us inside one month.    

Different assist

Anybody who’s not eligible for WTC as a consequence of a change of their circumstances could possibly apply for different UK Authorities assist, together with Common Credit score.

For these seeking to discover a new job, there’s Authorities assist obtainable by means of the Job Assist web site. This presents a variety of assist, coaching and recommendation to assist individuals discover their subsequent alternative, together with the Kickstart scheme and different Plan for Jobs assist measures, together with recommendation on studying new abilities and discovering out who’s recruiting.

Extra info

Job Assist and different UK Authorities Plan for Jobs assist on GOV.UK.    

Sending you shopper’s 2022 to 2023 Annual Tax on Enveloped Dwellings return (ATED)

You probably have not registered with HMRC to make use of the web service, you could have till the 1 April 2022 to register as a way to file on time by 30 April 2022. Learn the way to register.

The ATED interval is 1 April 2022 to 31 March 2023 and returns for that interval should be filed by 30 April 2022 the place your shopper owns a property on 1 April 2022. You can not submit a 2022 to 2023 return earlier than 1 April 2022, though you possibly can start populating a web based ATED return from round mid-March.

When getting ready to ship your shopper’s 2022 to 2023 ATED return that you just use the identical credentials that had been used to arrange the ATED file.

In case your shopper has disposed of a property, ship an amended return or contact HMRC to inform us of this variation. This may keep away from pointless contact in future years for a return that can not be due.

In case your shopper has modified reduction code for a property or had a change of their circumstances, contact HMRC. This may keep away from pointless contact in future years.

Extra info is on the market about ATED.

Capital Positive aspects Tax (CGT) Fee for Property Disposals (PPD)

Two adjustments to the Capital Positive aspects Tax (CGT) Fee for Property Disposals (PPD) service guidelines had been introduced on the latest Funds.

1. Deadlines

Clients will now have 60 days as an alternative of 30 days to report and pay any tax due on UK land and property gross sales. Authorities has listened intently to suggestions from stakeholders about their expertise of the PPD service, and likewise famous the Workplace of Tax Simplification’s suggestion inside their second report Capital Positive aspects Tax – second report: Simplifying sensible, technical and administrative points. The extension to 60 days will enable extra time for patrons to provide and supply correct figures in addition to adequate time to interact with advisers:

if the completion date for the disposal was on or after 27 October 2021, clients and their brokers have 60 days from the completion date to report and pay tax on a disposal of UK land and property that ends in CGT to pay
if the completion date was earlier than 27 October 2021, clients and their brokers nonetheless have 30 days from the completion date to report and pay tax on a disposal of UK land and property that ends in CGT to pay
clients can report and pay any tax due by means of our on-line service or by contacting their tax agent

The IT system is at the moment being up to date with the brand new time restrict. Till the replace is full, there’s a message on the system, so clients are conscious of this variation when utilizing the service.

2. Blended use property

The principles are clarified for UK residents in order that, the place a achieve arises in relation to a mixed-use property, solely the portion of the achieve that’s the residential property achieve is to be reported and paid by way of PPD. A mixed-use property is one which has each residential and non-residential components.

Making Tax Digital

Adjustments to the VAT Registration Service (VRS) – brokers registering their shoppers for VAT

We’re shifting to a brand new IT platform to enhance how we deal with buyer information.

Our VAT Registration Service has been reside for UK firms to register themselves since November 2020. We’ve launched testing for Sole Merchants and different entities are as a consequence of come onboard earlier than the tip of the calendar yr.

VRS is simpler to make use of, safer and person testing has discovered it extra useful to brokers and their clients

We’re now seeking to introduce the VAT Registration Service to the Agent neighborhood. Present plans are for brokers to begin to use the service throughout winter 2021t o 2022 and we’ll be offering brokers with additional updates to organize them for beginning to use new system, together with info on how one can register.

Registrations within the present course of will have to be finalised earlier than the change over. We’ll give brokers loads of time to finalise present registrations and likewise make them conscious of a date for migrating to the brand new service.

Agent authorisation by shopper and MTD Earnings Tax Self-Evaluation join – 4-month expiry interval

We’ve made some adjustments to the not too long ago launched journey to authorise and sign-up new shoppers for MTD Earnings Tax Self-Evaluation (ITSA).

As a result of choice to defer ITSA mandation we’ve determined to quickly droop the 4-month expiry interval between a shopper accepting the authorisation from the agent, and the agent signing them as much as MTD. As soon as the authorisation has been accepted, it won’t be cancelled after 4 months in the event you or the shopper doesn’t signal as much as MTD.

We’ll reinstate the 4-month interval when ITSA is remitted in April 2024.

Brokers can nonetheless use this journey to create a relationship with new shoppers in the event that they solely have a Self Evaluation Distinctive Tax Reference and signal them up the place the ITSA service permits them.

Adjustments to the Agent Providers Account (ASA) content material – eradicating references to MTD

The Agent Service Account permits brokers to entry HMRC companies to transact on behalf of their shoppers. All VAT registered clients can be mandated from April 2022, with some exceptions. Consequently, ASA will turn out to be brokers’ one and solely platform for managing their clients’ VAT affairs.

Subsequently, we can be eradicating Making Tax Digital references from the VAT service’s content material within the ASA as, from subsequent yr, MTD for VAT is predicted to turn out to be Enterprise as Traditional for each brokers and their clients.

HMRC Agent Providers

Agent Speaking Factors

All brokers will pay attention to our widespread agent speaking factors webinars, for which most brokers obtain common Monday morning updates.

We have now ideas of assist for patrons who want additional assist. These set out our dedication to assist clients based on their wants, and underpin the HMRC Constitution.

Learn the way to get assist and what additional assist is on the market.

Authorities Gateway – asking clients to substantiate their electronic mail addresses

We frequently evaluate our safety practices to maintain enhancing them. As a part of these common updates, we’re planning a small change to Authorities Gateway that you could be need to concentrate on.

We’re asking some clients to take some fast steps after they subsequent login to Authorities Gateway to assist maintain their account safe. This includes:

confirming their electronic mail deal with belongs to them
organising a restoration phrase in case they overlook their password

Clients do not need to organize and can merely must observe onscreen directions. Nonetheless, our assist groups will be capable to help any clients who’ve difficulties.

HMRC Analysis and Growth (R&D) SME Tax Credit score claims processing (December 2021 to January 2022)

Submit Analysis and Growth (R&D) claims as quickly as doable to keep away from a delay in receiving funds between December and January.  

There are some durations in the course of the yr, linked to buyer yr ends, the place the variety of claims we obtain improve considerably.

Between December 2021 and January 2022, we count on to be coping with increased volumes of R&D claims. Whereas we stay dedicated to our goal of processing 95% of R&D tax credit score claims submitted on-line inside 28 days of receipt, we could take longer in the course of the peak interval.   

The 28-day processing goal doesn’t apply to:

claims not filed by the digital portal
claims the place BACS particulars have been omitted or incorrectly provided

To assist us in the course of the peak interval, don’t contact us to progress chase your declare. Solely contact us in the event you produce other questions about your declare.  

For an replace on the standing of any R&D declare, clients ought to examine the corporate’s on-line account to find out whether or not the declare has been processed. Funds processed will be seen on the corporate’s on-line account inside 24 hours, nevertheless they might be topic to an extra safety examine earlier than they’re issued.

Clients can electronic mail queries in regards to the technical software of the R&D schemes to: RD.IncentivesReliefs@hmrc.gov.uk.

If clients want to talk to somebody about an excellent fee, enable 28 days earlier than calling the Company Tax Helpline on: 0300 200 3410.    

Additional info:

Check with Part 80525 of our Company Intangibles Analysis and Growth Guide.

New Service for reporting dormancy for Company Tax

Later this month, we’re launching a brand new on-line service permitting firms and their brokers to tell us in the event that they’ve by no means traded, are at the moment dormant or have now ceased to commerce.

To search out out extra about dormant firms.

Administrative Burden Advisory Board (ABAB) 2021 Annual Report  

On 28 October 2021, the Administrative Burden Advisory Board (ABAB) printed their 2021 annual report. 

ABAB work intently with HMRC to make tax simpler and faster for small companies. They supply precious enterprise perception and experience, performing as HMRC’s crucial buddy. 

The report, titled Higher Tax for Higher Enterprise, covers key initiatives from throughout HMRC. This contains Making Tax Digital, impacts of COVID-19, UK transition and buyer expertise. 

ABAB is made up of 13 members with a variety of related enterprise data and experience. The ABAB Chair, Dame Teresa Graham, stated: “Regardless of 2020 being the yr most of us (I feel) want to overlook, there have been some highlights the place ABAB has made progress and made an actual distinction. Key areas have been UK Transition after Brexit and Making Tax Digital, critically assessing HMRC’s efficiency in these areas and paying cautious consideration to the extent of administrative burden which frequently disproportionately impacts small companies.” 

Take time to learn the report and share it with your colleagues and any small enterprise homeowners you know. If you happen to’d like to remark on this report or assist ABAB with their work, contact: advisoryboard.adminburden@hmrc.gov.uk.

Upholding our commonplace for tax brokers

Our agent commonplace units out what we count on from anybody who offers tax recommendation. It covers:

skilled competence and due care
skilled behaviour
tax planning
authorized obligations

The agent commonplace additionally units out how we monitor compliance and cope with breaches. As a part of the federal government’s commitments round elevating requirements within the tax recommendation market, we’re at the moment reviewing our powers for upholding the usual. We’ll publish the end result of our evaluate sooner or later.

We urge you to familiarise your self with the usual and ensure you meet the necessities. Most tax brokers are skilled and thorough of their work, however we all know there are a small minority that don’t meet our commonplace. Utilizing the usual as some extent of reference will assist brokers be sure that they’re assembly our necessities and assist to determine any enhancements wanted.

We worth our relationship with brokers and the half they play in serving to our clients meet their tax obligations, so it can be crucial that requirements of behaviour and functionality are clear on each side of our relationship with brokers.

Our Agent Coverage Crew is engaged on a marketing campaign to boost consciousness of the usual, so be careful for extra information on this when we have now it.

Licence software tax examine: info and communications sources

HMRC has printed info on GOV.UK to assist licensees and licensing our bodies to organize for brand spanking new tax checks that had been launched in Schedule 33 of Finance Act 2021. The adjustments will apply in England and Wales from 4 April 2022. 

HMRC has printed on GOV.UK a toolkit of supplies to assist stakeholders to organize for the adjustments.

We hope that you just discover these supplies helpful and that you’ll think about using them inside your individual channels to assist us to speak in regards to the tax examine to your shoppers. It features a factsheet for licensees, a draft article, weblog and social media property.

We might even be grateful in the event you may allow us to have your suggestions on the toolkit by way of the survey. 

Who might want to full a tax examine

The tax examine can be a brand new addition to the checks that licensing our bodies have already got in place and it’ll have to be accomplished when persons are renewing their licences in England and Wales to:

drive taxis or non-public rent autos  
rent automobile companies   
deal in scrap steel.   

The tax examine course of will differ relying on whether or not persons are making use of for a licence for the primary time or whether or not they’re making a subsequent software, equivalent to renewing a licence.   

Getting a brand new licence

If persons are making use of for a licence for the primary time, they won’t want to finish the tax examine. Nonetheless, licensing our bodies will ask them to learn HMRC steering on what they should do to be correctly registered for tax sooner or later they usually might want to affirm they’ve carried out this. 

Renewing a licence

From 4 April 2022, if individuals renew their licence or they apply for a subsequent licence underneath a special licensing physique, they should do a tax examine. They’ll be capable to do that on-line by means of a digital service.    

What’s the position for brokers

The tax examine will not be an enquiry or a compliance examine into a person’s affairs. It’s a requirement that candidates might want to fulfil so as to get hold of their licence.

It’s designed to make sure that that these receiving a licence have complied with primary tax obligations, and it’ll turn out to be one other examine linked to the licensing course of, just like these fulfilled by candidates in relation to their driving licence standing or proper to work.

The brand new digital service is there to help candidates in finishing the tax examine. The licensing physique has to acquire affirmation from HMRC. As soon as they’ve accomplished the tax examine, the applicant will obtain a tax examine code, which they might want to give to their licensing authority. This code permits the authority to acquire this affirmation utilizing the digital service.

Licensing our bodies won’t have entry to details about candidates’ tax affairs. They’ll solely obtain a easy affirmation that the tax examine has been accomplished.

The vast majority of questions within the tax examine relate to an applicant’s present or previous licences. It additionally features a small variety of multiple-choice questions to find out whether or not candidates have notified chargeability for revenue tax or company tax, and whether or not revenue from the licensed exercise has been reported to HMRC.

Due to the easy nature of the examine and its hyperlink to licensing processes, the design of the service doesn’t embody an choice for brokers to finish the examine on a shopper’s behalf. We might, nevertheless, count on brokers to be concerned in wider processes linked to the tax examine. For instance, this may increasingly embody brokers’ assist for patrons who must register for the suitable tax so as to full the tax examine, or to supply wider assist linked to the registration course of.

HMRC is continuous to design the brand new service and has carried out person analysis with brokers to allow them to see the prototype in growth. The thought of the service was nicely obtained by the brokers who participated within the person analysis, and the massive majority believed that their shoppers ought to be capable to do the tax examine on their very own.

We are going to proceed to interact with brokers as we develop the tax examine service. You probably have any questions in regards to the new tax checks or want to meet and talk about it with us, electronic mail: compliancepolicyisbc@hmrc.gov.uk.


Test the standing of tax coverage consultations duplicated

Discover out about ongoing and closed tax coverage consultations.

Test the standing of tax coverage consultations

This file is in an OpenDocument format.

Tax Agent Toolkits

HMRC have 19 agent toolkits obtainable so that you can obtain and use. They’ve been designed to handle the commonest errors seen from earlier years. They embody checklists of the important thing points to contemplate and hyperlinks to HMRC technical steering and manuals.

The whole catalogue of toolkits can help you with completion of:

By figuring out the commonest errors this may increasingly immediate a dialog between you and your shoppers to make sure submissions are appropriate.

Tax Disputes

In case your shopper is in dispute with HMRC over an appealable tax choice, you could be taken with our Different Dispute Decision (ADR) service.

This service includes an neutral HMRC mediator working with all events to forestall pointless litigation.

We hope to resolve tax disputes inside 120 days utilizing a collaborative and versatile method, which doesn’t have an effect on your shopper’s proper to attraction or evaluate.

For extra info go to the ADR webpage.


Agent Weblog

Do you know there’s a common Tax agent weblog, highlighting the work HMRC do with tax brokers, advisers {and professional} our bodies?

We cowl agent particular information and updates, consultations and HMRC’s agent technique to call however just a few.

You possibly can subscribe to obtain a notification when a brand new weblog is posted.

Complain to HMRC

To make a grievance to HMRC on behalf of your shopper you should be appointed as their tax adviser.

Employers must register for electronic mail alerts

Because the Division strikes quickly down the digital highway, it’s turning into extra obvious that the times of paper mailings are numbered.

It is crucial brokers encourage employers to register to obtain electronic mail alerts, so, they’re conscious of the newest coding adjustments and necessary info that’s printed on the Authorities webpages.

The place’s my reply? for tax brokers

Discover out when you possibly can count on to get a reply from HMRC to a question or request you could have made. There’s additionally a devoted service for tax brokers to:

register you as an agent to make use of HMRC on-line companies
course of an software for authority to behave on behalf of a shopper


You possibly can examine the newest updates to HMRC manuals or subscribe to computerized notification of adjustments. You may as well counsel enhancements for pages of our manuals through the use of the suggestions choices within the web page footer.

Residence, domicile and remittance foundation guide (RDRM) and deemed domicile

The domicile chapter inside the RDRM has now been up to date to incorporate the adjustments relevant from the introduction of deemed domicile. For extra info, see the Residence, Domicile and Remittance Foundation Guide on GOV.UK.


Trusts and Estates newsletters

HMRC frequently publishes a Trusts and Estates publication. It comprises the newest information, updates and steering on Inheritance Tax and trusts.

Future on-line companies downtime

Info is on the market on any downtime which will have an effect on the provision of HMRC’s on-line companies. That is topic to vary and affirmation by HMRC’s IT supplier.

On-line safety – keep secure on-line

HMRC repeatedly screens programs and buyer information to protect in opposition to fraudulent exercise, offering common updates on scams we’re conscious of. You probably have any considerations concerning the authenticity of any emails obtained from HMRC, see the web safety pages for brokers.

Phishing emails and bogus contact: HMRC examples

A brand new kind of phishing rip-off concerning ‘tax returns’, which is being circulated in excessive volumes, has been added.

On-line coaching materials and helpful sources for tax brokers and advisers

HMRC movies on YouTube, on-line studying modules, and reside and pre-recorded webinars can be found for tax brokers and advisers offering you with free assist, studying and assist on topical topics.



Test for brand spanking new additions

Employer Bulletin
The most recent version of Employer Bulletin is now obtainable and comprises topical and helpful details about PAYE processes and procedures. For employers to be told when it’s obtainable on the web site, they need to first register to obtain the e-mail alerts.

Nationwide Insurance coverage Providers to Pensions Trade: countdown bulletins
Countdown Bulletin 53 has been added to this assortment.

Pension schemes publication
This article is printed by HMRC’s Pension Schemes Providers to replace stakeholders on the newest information for pension schemes.

Income and Customs briefs
These are briefs asserting adjustments in coverage or setting out the authorized background to a problem. They often have a brief lifespan, as introduced adjustments are integrated into everlasting steering and the transient is then eliminated.

Agent Discussion board and Engagement

Agent discussion board replace 

HMRC’s on-line Tax Agent Discussion board offers a web based neighborhood the place tax brokers can join and assist each other. It additionally welcomes questions on our programs and processes which have a major affect on the agent neighborhood. To entry the Agent Discussion board, go to GOV.UK and use the registration hyperlink.

Brokers are inspired to observe the up to date Agent Discussion board Good Follow Information when posting. To assist triaging, brokers are requested to maintain posts to a single topic, with a most of 250 phrases, and supply titles which clearly point out the topic and question. This helps everybody to determine topics and themes and supply suggestions and solutions. The place needed, prolonged proof may be supplied on to the Agent Discussion board workforce.

Enhancements and solutions

Greater than 1,600 brokers are registered and actively submit on the Agent Discussion board. On 1 December 2021, we’re assembly with skilled our bodies for the annual evaluate of the service. Brokers are welcome to supply concepts and enchancment solutions for the service to their skilled physique representatives or direct to the Agent Discussion board forward of the evaluate.

Discussion board updates

Skilled our bodies on the Points Overview Group and Agent Help Group have recognized the next points for escalation. Updates can be found on the escalated points board, which teams and offers hyperlinks to associated threads and supporting content material on the principle discussion board:

SA1 processing occasions
authentication of software program for an software programming interface
Self Evaluation software programming interfaces not returning anticipated knowledge
HMRC emails that can’t be linked to a shopper

Agent Devoted Line and customer support ranges

We’re persevering with to speak with skilled our bodies about enhancing to the Agent Devoted Line. Within the coming months these conferences will deal with strengthening customer support ranges.

Software Programming Interfaces (APIs)

Skilled our bodies met with HMRC representatives concerned with Software Programme Interfaces (API’s) in looking for to strengthen co-operation on these companies. A number of concepts to advertise finest observe and enhance assist had been mentioned, together with:

to help decision of API queries, brokers who’re experiencing a problem are requested to examine with their provider whether or not it’s a software program challenge earlier than contacting HMRC – whether it is recognized as doubtlessly widespread challenge, report it to the HMRC On-line Providers Helpdesk and submit related particulars on the Agent Discussion board
as HMRC can not share buyer knowledge with software program suppliers, brokers could also be requested straight for particular info to help decision – do that shortly to allow tracing of a possible error
separate any verification and authorisation queries from these regarding the operation of an API

improved communications from software program distributors on software variations in use and updates will help in resolving queries
warning of when an API authorisation must be renewed, (usually after 18 months), will help brokers

Additional conferences, together with software program vendor representatives, are deliberate to proceed discussions on the service.

Brokers are invited to proceed to submit queries and proof of API points on the Agent Discussion board to help these actions.

Points overview group contact info for skilled and consultant our bodies

ACCA Jason Piper
AIA David Potts
ATT Jon Stride
CIOT Technical
CIPP Lora Murphy
CPAA Alison Hale
ICAEW Caroline Miskin
ICAS Tax Crew
ICB Jacquie Mount
ICPA Tony Margaritelli
IFA Anne Davis
VATPG Ruth Corkin

If you’re not a member of knowledgeable physique, contact the Agent Engagement Mailbox.

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