Agent Update: issue 95 – GOV.UK

This month’s content

Technical Updates and Reminders

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

COVID-19

Tax

Making Tax Digital

Latest updates for Making Tax Digital

HMRC Agent Services

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

Agent Forum and Engagement

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

• Agent Forum Update  
• Issues Overview Group contact information for Professional and Representative Bodies

Technical Updates and Reminders

COVID-19

We have published updated guidance for employers, businesses and employees, and more information can be found on GOV.UK.

Reminder to declare Coronavirus grants on Company tax returns

Most Coronavirus grants and payments to support businesses and self-employed individuals during the pandemic are taxable.

If your client needs to complete a Company Tax Return (CT600) and has claimed any of the following – Coronavirus Job Retention Scheme (CJRS) grants, Eat Out to Help Out (EOHO) payments or any coronavirus support payments made by local authorities, devolved administrations, or other public authorities, they’ll need to include them as income when calculating their taxable profits in the usual way.

If you’re completing a Company Tax Return on your client’s behalf, check what coronavirus support payments they received. This is particularly important if another agent made a CJRS claim on their behalf, or they claimed a grant themselves.

If your client received a CJRS grant and/or an EOHO payment, they will also need to be included in the specific boxes provided on the CT600.

You should:

• put taxable grants and payments in boxes 471, 472 and 647
• put CJRS or EOHO overpayments in boxes 473, 474 and 526

These boxes were added to the CT600 on 6 April 2021. If your client received a CJRS grant or EOHO payment without completing the relevant boxes, your client’s return may need to be amended.

If your client has already filed their Company Tax Return, they will only need to submit an amended return if:

• they did not declare all their coronavirus support payments as taxable income, or
• they filed before 6 April 2021 (or after that date but did not fill in the relevant boxes) and did not include all their grants as taxable income or have a CJRS or EOHO overpayment to declare.

This is explained in more detail in the Company Tax Return guide.

For more information on which grants to report, how to report them, and what happens if your client has claimed too much, you and your clients can attend a webinar or watch this video about how to report COVID-19 taxable grants and payments.
 

Save As You Earn: COVID-19 easement ending

Usually, employees who take part in Save As You Earn (SAYE) share schemes can delay payments of monthly contributions into their linked savings accounts, for any reason, on up to 12 occasions in total without causing the savings contract to be cancelled.

During the pandemic, HMRC put an easement in place to allow employees who were furloughed or on unpaid leave because of COVID-19, to pause saving for an unlimited period.

From 6 April 2022, if employees start a new savings contract, they will not be eligible for this easement.

If employees have a savings contract in place before 6 April 2022, they remain eligible for this easement. See ERS Bulletin 41 for more information.

Regardless of when an employee started their savings contract, they will be able to delay payments of monthly contributions for any reason, on up to 12 occasions in total.

Authorisation to discuss Self-Employment Income Support Scheme grants on behalf of your clients

Do you need to talk to us about your clients’ Self –Employment Income Support Scheme (SEISS) grants?

Please ensure they provide additional consent to us, as the usual 64-8 agent authorisation process doesn’t cover COVID-19 support.

We’ll need additional authorisation to safeguard your client’s information if it’s before a Self Assessment tax return is filed. If it’s after a return is filed, there’s no need to do anything, as your usual authorisation will apply.

You can ensure authorisation is in place by following these steps before a Self Assessment tax return is filed:

• your client writes to us with their name, address, tax reference number (for example their Unique Taxpayer Reference (UTR)) and signature, as well as the name and address of the agent they wish to authorise
• send it back to National Insurance contributions and Employers Office, HM Revenue and Customs, BX9 1AN.
• alternatively, your client can call us on 0300 200 3310
   
  If you plan to contact us about your client’s SEISS grants, please speak to them first and make sure consent is in place, and if not, allow time for this to be sent and processed. We appreciate this is additional work for agents, your clients and HMRC, but ensuring the security of customer information remains a priority for us all.

Enterprise Management Incentive: COVID-19 easement ending

Usually, employees who take part in an Enterprise Management Incentive (EMI) scheme need to either:

• work at least 25 hours per week or,
• if less than that, at least 75% of their working time as an employee for the company whose shares are subject to the EMI option, or a qualifying subsidiary (this is the working time requirement)

During the pandemic, HMRC put an easement in place for employees who would usually have met the working time requirement but were unable to do so because of COVID-19.

As a result of this easement, the time employees would have spent on company business counted towards their working time, and a reduction in working time due to COVID-19 was not considered as a disqualifying event while the easement was in place.

These easements ended on 5 April 2022. From 6 April 2022 all employees participating in an EMI plan must meet the usual working time requirement again.

Further support on COVID-19 schemes

You and your clients can sign up to receive regular email updates from HMRC, to keep up to date with the latest information on our COVID-19 schemes. You can simply register and add the subscription topics you’re interested in.

Many agents have also benefitted from our webinars which offer information on the CJRS, other government support and how it applies to your clients.

Tax

Freeports Employer National Insurance contributions relief

Freeports are part of the government’s work to ‘level up’ and boost economic activity across the UK.
The government has legislated for Employer National Insurance Contributions (NICs) as part of the Freeport tax offer.

This relief will be applicable to the earnings of all new Freeports employees, up to £25,000 per annum.
It will be available from 6 April 2022 until April 2026, for 36 months per employee.

Further information on the Freeports Employer NICs relief, is available.

Exemption to the 60% rule

To qualify for this relief, employees need to spend 60% of their working time in a designated Freeport tax site. The government has legislated for an exemption to this rule, where an employer has made an adjustment to their employees working pattern to accommodate the following protected characteristics: disability, pregnancy and maternity.

National Insurance Manuals

HMRC has published its National Insurance manuals for this policy.

Notification of uncertain tax treatments by large businesses

The notification of Uncertain Tax Treatment measure took effect from 1 April 2022. The measure, which affects large businesses, is designed to reduce the legal interpretation portion of the tax gap by helping HMRC identify more legal interpretation issues at an earlier stage.

Our technical guidance was published ahead of the measure taking effect. We’ve now made high-level guidance available on GOV.UK. This explains how to notify HMRC and includes a link to the relevant form.

A new statutory guidance notice also explains the legal requirements covered in Schedule 17 to the Finance Act 2022.

We will monitor how the measure is working in practice and will ensure customers have appropriate support.
We’ll also continue to seek input from stakeholders, including as part of a working group. This group was established, to identify and prioritise issues across tax technical guidance that require updating to enable businesses to accurately identify when a transaction is uncertain.

More information is available from a recorded webinar.

Off-payroll working rules (IR35)

It has been one year since the off payroll working rules (IR35) changed in the private and voluntary sectors. Share this information with any of your clients who may find it helpful.

Some client organisations who engage contractors in those sectors who didn’t need to apply the rules for 2021-22 as they didn’t meet the size conditions — but who now do. You can help your clients by making sure they check the Employment Status Manual for whether the rules apply to them every year. This is particularly true if they have:

• become a newly formed business
• been bought by another organisation
• grown in size over the last few years 

If your clients are new to the rules, they may find it useful to read through the steps needed to implement off-payroll working rules.

Contractors working through their own limited company, often known as a Personal Service Company (PSC), or other intermediary, who provide services to a small client organisation in the private and voluntary sectors are still responsible for considering and applying the rules. They may want to check that their client is a small organisation in the private or voluntary sectors.

A large part of our focus remains on helping client organisations get things right. We’re contacting some organisations, so if we contact you and your client, we’ll work with you to confirm and make sure the rules are being applied correctly. This is in line with our compliance approach outlining how we’ll support customers with the rule changes.
 
The published compliance approach states that customers won’t have to pay penalties as a result of mistakes made when applying the rules in the first 12 months after the rules took effect (April 2021), unless there’s evidence of deliberate non-compliance. This is regardless of when the inaccuracies are identified. As the first 12 months have passed, penalties may now be charged on any inaccuracies relating to the operation of the rules that occur after April 2022. 
 
We’re also considering how we can improve our guidance and support to continue to help customers to comply. We welcome any feedback on what is currently available and what additional support may help. If you know of a sector or a particular type of contractor role which could benefit from additional support on the changes to the rules, please email: offpayrollworking.legislation@hmrc.gov.uk.

Payroll software indicator

Your clients’ payroll software should include an indicator so they can tell us about any engagements being paid which are subject to the off-payroll working rules (IR35). This is likely to be named the ‘off-payroll worker subject to the rules’ indicator.

It is mandatory to use this indicator for engagements determined to be inside the off-payroll working rules. It is only to be used by the deemed employer responsible for deducting Income Tax and National Insurance contributions on payments being made to the contractors own limited company or other intermediary. This could be a client organisation or an agency.

The indicator is not to be used for any payments made which are not subject to the off-payroll working rules (IR35), for example payments made to contractors working as sole traders. It is not to be used by a contractor’s own limited company (or PSC).

If you know that your client has used this indicator incorrectly, please make sure they rectify this urgently on a corrective Full Payment Submission for the relevant period.

Naming tax avoidance promoters

As part of the approach to support taxpayers to steer clear, or move out, of tax avoidance, HMRC has for the first time published the names of those involved in the promotion and supply of tax avoidance schemes, along with details of the schemes they are selling.

The aim of publishing these details is to support taxpayers and help them spot avoidance schemes more easily and understand the risks of getting involved in them.

The first details have been published and are now available on GOV.UK. HMRC will regularly update this as cases progress.

This is not a complete list of all tax avoidance schemes currently being marketed. Neither is it a complete list of all promoters, enablers and suppliers of tax avoidance. There are other schemes, promoters, enablers and suppliers that HMRC is unable to publish information about at this time.

Naming avoidance promoters is part of a wider ‘Tax avoidance — don’t get caught out’ campaign to help customers spot the signs of tax avoidance and know how to leave or report a tax avoidance scheme to HMRC.

A payslip guide and interactive risk checker tool also helps them stay clear of tax avoidance.

Tanya, a nurse, has shared her personal story of what it was like to be caught up in a tax avoidance scheme as a warning to others.

This information will help you and your clients identify tax avoidance schemes and those promoting them, so they don’t get caught out.

Amendments to the hybrid and other mismatches regime for Corporation Tax

On 6 April 2022 ten new boxes will be live on CT600B, a supplementary page to the Company Tax return. These were introduced following changes made to the hybrid and other mismatches legislation in Finance Act 2021.

Also on that day, further details will be provided on GOV.UK when we update ‘How to complete a Company Tax Return’. This updated guide will include links to the relevant parts of the HMRC International manual.

Changes to the Construction Industry Scheme (CIS)

Your client’s business must be a limited company operating within the construction industry in order for them to claim Construction Industry Scheme (CIS) deductions as a subcontractor on an Employer Payment Summary (EPS).

On 1 April 2022, we introduced an additional EPS field. Your clients must use this to enter their Corporation Tax Unique Taxpayer Reference (CT UTR) or COTAX reference number, to claim credit for these deductions.

Any EPS submissions which include a claim for CIS deductions, but which don’t include the CT UTR will be rejected. If they cannot satisfy the new CT UTR validation but need to report anything else, they must remove the CIS deductions claim and resubmit the EPS.

If your client has lost or cannot find their CT UTR, they can request their Corporation Tax UTR online. HMRC will send it to the business address that’s registered with Companies House.

If your client’s company isn’t a limited company and therefore doesn’t have a CT UTR, they shouldn’t claim these deductions on the EPS, but should report them on a Self Assessment Tax Return instead.

Residential Property Developers Tax

The Residential Property Developer Tax (RPDT) is a new tax on large residential property developers. This aims to raise at least £2 billion over the next decade, starting from 1 April 2022. It was announced in February 2021 as part of a package of measures to contribute to remediation of cladding in certain high-rise buildings.

This is a profits-based tax levied on residential property developers with annual profits over £25 million, which will be paid via a company’s Corporation Tax (CT) return. Legislation for the RPDT is included in the Finance Act 2022, which set the annual allowance at £25 million and the rate of the tax at 4%.

RPDT will be charged on profits arising from residential property development activity from 1 April 2022. This means that the first customer CT returns will be due by April 2023 (covering customers with accounting periods ending in April 2022).

We’ve been working with the affected businesses and have shared the RPDT guidance and payment methods.
If you have queries relating to Residential Property Developers Tax, please contact your Customer Compliance Manager (CCM) if applicable and email RPDTadministration@hmrc.gov.uk.

Change in the CT600 supplementary page CT600L from 1 April 2022

Last year, HMRC introduced a supplementary form CT600L. This is for use by companies claiming either:

• Small and Medium Enterprise (SME) Research and Development Payable Tax Credit, or
• Research and Development Expenditure Credit

Companies only claiming SME Research and Development Enhanced Expenditure aren’t required to complete this supplementary form and should use Box 660 on the CT600 to report their claim.

Following a recent update to forms CT600 and CT600L, some customers may have online filing issues. This is as a result of some restrictions within the revised HMRC Corporation Tax online service.

1. Companies claiming SME Research and Development Enhanced Expenditure but not SME Payable Tax Credit or Research and Development Expenditure Credit

Customers will only be affected if:

• their accounting period starts on or after 1 April 2022, and
• they’re only claiming SME Research and Development Enhanced Expenditure (included in box 660) but no other Research and Development tax relief so wouldn’t complete CT600L.

2. Companies claiming Research and Development Expenditure Credit and reporting Income Tax deducted from profits

Customers will only be affected if they are reporting:

• an amount carried forward under section 104N(2), step 2 of the Corporation Tax Act 2009, from a previous accounting period (included in box L5), and
• Income Tax deducted from profits (included in box L35)

We’ll be updating both of these services by 31 May 2022. This will fix the issues and affected customers should wait until then to file their returns.

If a customer has a deadline or an urgent requirement to file their return before 31 May 2022, we’ll accept a paper return for these exceptional cases.

In this instance, a paper return should include:

• form WT1, explain (in box 6) which of the two above issues apply, either an inability to complete box 660 in the CT600 or that the Research and Development claim includes Income Tax deducted from profits – place this form on top of the return
• form CT600
• form CT600L
• their accounts and computations

Send these to:

3. Companies claiming Research and Development Expenditure Credit and reporting an amount of brought forward Step 2 restriction to be carried forward to the next Accounting Period

This is for information only as it won’t affect a customer’s ability to submit a CT600L to the HMRC Corporation Tax online service.

A new Pre-step 1 section has been added to the CT600L for customers to report the amount of Step 2 restriction brought forward from previous accounting periods. Any balance not used and carried forward to the next accounting period is captured in new Boxes L8 and L129.

The figure in Box L129 is correctly included in Box L140 – Balance carried forward to next accounting period, but has been captured twice in Box L150 — Total carried forward to next AP. This means that the customer’s software will be reporting an incorrect figure in Box L150 — but this is used by HMRC for statistical purposes only.
The figure in Box L129 will be the one included in Box L5 in the next CT Self-Assessment.
No action by the customer is needed.

Student and Postgraduate Loans: Thresholds and rates from 6 April 2022

Newly updated thresholds and rates for Student and Postgraduate Loans for 2022 to 2023 are now available on GOV.UK.

Check if your clients are liable for the new Plastic Packaging Tax

The new Plastic Packaging Tax (PPT) came into force on 1 April 2022.

Clients who manufacture or import plastic packaging must check if they are liable for PPT and have 30 days to register for the tax from the date they become liable. Although nobody needs to file a PPT return or pay the tax before July 2022 at the earliest, your clients may need to register for PPT before then.

PPT has a 10-tonne registration threshold and there are two tests to check if your clients need to register. They must register if:

• they’ve manufactured or imported 10 or more tonnes of plastic packaging since 1 April 2022 or
• they expect to manufacture or import 10 or more tonnes in the next 30 days

GOV.UK contains worked examples of tests and calculations for Plastic Packaging Tax.

Guidance explains what plastic packaging your clients must include against the 10 tonne threshold.

Plastic packaging already containing 30% or more recycled plastic must be included when determining whether your clients meet the 10 tonnes registration threshold.

Once your client becomes liable for PPT, they will need to keep accounts and records to use as evidence when they complete their quarterly tax returns for PPT.

For general information and support on Plastic Packaging Tax, visit the collection page on GOV.UK.

Capital Gains Tax on UK Property Account

Detailed guidance on the Capital Gains Tax (CGT) on UK Property Account to report and pay CGT due on disposals of UK Property is in in Appendix 18 of the CGT Manual.

The guidance was published on 17 December 2021 and updated on 16 January 2022. It provides further information on accessing and submitting the CGT on UK Property Account, and the interaction between the CGT on UK Property Account and Self-Assessment (SA), for UK and non-UK residents, agents, personal representatives, and trustees.

Self-Assessment and CGT on UK Property Account

When a customer comes to make an SA return and realises they should have made a CGT on UK Property Return during the tax year (30/60 days from the date of completion), they should first submit a CGT on UK Property Return before submitting an SA return.

Claiming Employment Allowance from April 2022

On 23 March the Chancellor announced that from April 2022, the Employment Allowance would increase to £5,000 per year. This change has now come into effect.

Employers should visit GOV.UK before claiming to check they are still eligible for the Employment Allowance.

For 2020 to 2021 tax years onwards, employers can only claim the Employment Allowance if their total secondary Class 1 National Insurance contributions (NICs) liability is below £100,000 in the tax year before the year of claim.
Employers will continue to claim the Employment Allowance through their payroll using the Employer Payment Summary and where their payroll software has been updated, they will automatically receive the increased Employment Allowance of up to £5,000 for 2022 to 2023.

Employers can also claim the Employment Allowance using HMRCs Basic Pay As You Earn (PAYE) Tools or make a payroll adjustment by reducing their secondary Class 1 NICs to reflect the increased Employment Allowance. Alternatively, HMRC will advise employers where they have an overpayment to make an adjustment.

New 64-8 agent authorisation form

From 31 March 2022, new clients must use a new 64-8 form to give authorisation for you to deal directly with us on their behalf. Existing clients don’t need to re-authorise their current relationship.

To download the new form which will be available from 31 March 2022, go to GOV.UK and search ‘Tax agents and advisers: authorising your agent (64-8).’

Changes to the 64-8

The new form has been designed to improve customer experience and data protection. Customers can now state which tax regime they want you to access. They can also follow guidance on how to complete the form correctly and about what data they’re agreeing to share with you as their agent.

We’re planning to phase out the current 64-8 form from Autumn 2022

We’ll write to you closer to the time with a specific date, after that date, we’ll only accept the new version of the 64-8 and any older versions received will be rejected.

Administrative Burden Advisory Board (ABAB) survey

The Administrative Burdens Advisory Board (ABAB) is inviting small businesses to share their views on the tax system by completing the Tell ABAB Survey 2022 on GOV.UK.

The survey only takes 5 to 10 minutes to complete and is open until 4 May 2022.

ABAB members are independent and represent a wide range of businesses and professions from the small business community. They listen to the views and experiences of the tax system and your feedback will help them achieve their goal of making a difference for small businesses by working closely with HMRC to help make tax easier, quicker and simpler.

Results from the survey will be published in the Tell ABAB Report on GOV.UK this summer.

Machine Games Duty (MGD)

If you have clients that run pubs or clubs, they may be required to pay Machine Games Duty (MGD).

MGD is paid for gaming machines such as slot and fruit machines, quiz machines and other ‘skill with prize’ machines.
Machines where the prize is less than the cost to play, or on takings from charity events, tournaments, lottery machines or, if the machine is for domestic use, are exempt from MGD.

Our new guide is designed to help you and your clients meet their MGD obligations. It gives details on who has responsibility for MGD, how to register, send returns, pay duty and keep records.

Feel free to pass the guide onto your clients. If you would like hard copies of the guide or wish to discuss MGD with us, please email us: sheree.wilson@hmrc.gov.uk or Jackie.lefevre@hmrc.gov.uk.

Making Tax Digital

Latest updates for Making Tax Digital

VAT mandation for businesses under the registration threshold

VAT registered businesses that have not yet signed up to Making Tax Digital (MTD) for VAT should do so now.

All VAT-registered businesses must use MTD for VAT for their first VAT return starting on or after 1 April 2022. Businesses can choose the software that is right for them, whether that is one of the simple free options available, or a more advanced product for those with more complex affairs.

Find software that’s compatible with Making Tax Digital for VAT.

Businesses who file VAT Returns quarterly and are yet to join MTD and will start their next VAT period on 1 April 2022, should be aware of the following:

• keep digital records from 1 April to be able to meet their MTD requirements
• the open obligation of January to March should be completed, finalised, submitted and paid under existing practices
• this January to March return is due by 7 May
• direct debit payments will be collected from 8-9 May and banks have up to five days to enable the payment
• if they haven’t signed up already, businesses should sign up for MTD after their January to March return has been paid — for those paying by Direct Debit, this will be 13 May. For those paying by BACS payments, this will be two days after the payment has been made and his is to avoid payments being affected by the transition to MTD

Making Tax Digital for VAT research

We have recently published research ‘Evaluating additional tax revenue from Making Tax Digital for VAT’. This study, reviewed by independent academics, found MTD is helping businesses pay the right amount of tax by reducing opportunities for error or miscalculation.

HMRC Agent Services

Agent Talking Points

All agents will be aware of our popular Agent Talking Points webinars, for which most agents receive regular Monday morning updates.

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.

National Insurance holiday for employers of veterans: Claims process now live

In April 2021, the government introduced the National Insurance holiday for employers of veterans. This relief allows employers who hire former members of the UK regular armed forces, during the first year of their civilian employment, to apply a zero-rate of secondary National Insurance contributions for up to 12 months.

From 6 April 2022, employers can claim this relief — retrospectively for the period April 2021 to April 2022, and through Real Time Information submissions going forward.

Guidance on GOV.UK explains the qualifying rules and claims process for both 2021 to 2022 and 2022 to 2023 tax years. Employers are recommended to study this guidance to see if they are eligible to claim the relief.

Review on how HMRC upholds its Standard for Agents

The review on how HMRC upholds its Standard for Agents is published on GOV.UK. Please read it as it showcases, the approach and statutory powers available to us to deal with unprofessional agent behaviour and features examples of the work we’ve carried out.

The important next steps which came out of the review are to:

• publish our approach to tax agents in a single policy statement, including how to report breaches of the agent standard
• update and publicise the agent standard
• continue to ensure consistency across HMRC in its overall approach to agents
• focus our efforts to uphold its agent standard on the worst agent behaviours

The review is linked to our work on raising standards in the tax advice market, which is part our Tax Administration Strategy. This recognises the positive impact good tax advisers have on the tax system. It also acknowledges that more needs to be done to protect taxpayers and the tax system from those that are incompetent, unprofessional and exploitative.

Later this year, we’ll launch two consultations as part of our work on raising standard. One will be on options to improve the wider regulatory framework around standards and tax advice, and the other will be on tackling the high cost to taxpayers of claiming tax refunds.

Help shape UK central government complaint handling

The Parliamentary and Health Service Ombudsman would like your views about improving complaint handling. Views will be gathered using a short survey, which is now open and closes on 31 May.

They’ve published unified set of standards will UK central government departments will use to improve complaint handling which focus on:

• welcoming complaints in a positive way and recognising them as valuable insight for organisations
• supporting a thorough and fair approach that accurately reflects the experiences of everyone involved
• encouraging fair and accountable responses that provide open and honest answers as soon as possible
• promoting a learning culture by supporting organisations to see complaints as opportunities to improve services.

HMRC strives to offer a good service to all our customers, all of the time. When things go wrong, people may want to complain or raise a concern. When they do, the complaint standards will help us deliver a service that meets our Charter commitments and use the rich insight they provide to improve customer experience.

Residence, Domicile and Remittance Basis Manual (RDRM) updates

The RDRM remittance basis chapter has now been updated. This means that all chapters within this manual have now been updated to reflect any changes in the applicable legislation. The manual can be accessed via GOV.UK.

Advisers: make sure your client’s contact details are up to date

The Pensions Regulator (TPR) writes to employers to keep them up to date with the automatic enrolment tasks they need to complete and when they need to be done by.  

An example of this is contacting employers about their re-enrolment duties. This takes place every three years.

Due to the pandemic, your client’s working situation may have changed – for example, they may have changed offices or are now mainly working from home.  

It is essential that TPR has the most up to date contact information for them (postal address and email) so they can receive the relevant correspondence. Please ensure your client’s contact details are up to date using the TPR nominate a contact form.

Your client should provide an ‘employer contact’ (this should be the business owner or most senior person) and an ‘additional contact’, who will receive TPR’s task-specific emails. This additional contact could be you, as the adviser.

If your clients don’t receive the relevant correspondence from TPR, they may not undertake their necessary tasks and therefore may fail to comply with their automatic enrolment duties.  Automatic enrolment duties are a legal and continuous responsibility, and your clients could risk a fine if they do not comply.

Make sure to stay up to date with all the latest news by following TPR’s LinkedIn adviser page.

Consultations

Check the status of tax policy consultations duplicated
Find out about ongoing and closed tax policy consultations.

Check the status of tax policy consultations ODS, 15.4KB

This file is in an OpenDocument format.

Tax Agent Toolkits

HMRC have 19 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.

The complete catalogue of toolkits can assist you with completion of:

By identifying the most common errors this may prompt a conversation between you and your clients to ensure submissions are correct.

Tax Disputes

If your client is in dispute with HMRC over an appealable tax decision, you may be interested in our Alternative Dispute Resolution (ADR) service.

This service involves an impartial HMRC mediator working with all parties to prevent unnecessary litigation.

We hope to resolve tax disputes within 120 days using a collaborative and flexible approach, which does not affect your client’s right to appeal or review.

For more information visit the ADR webpage.

Agent Blog

Did you know there is a regular Tax agent blog, highlighting the work HMRC do with tax agents, advisers and professional bodies?

We cover agent specific news and updates, consultations and HMRC’s agent strategy to name but a few.
You can subscribe here to receive a notification when a new blog is posted.

Complain to HMRC

To make a complaint to HMRC on behalf of your client you must be appointed as their Tax Advisor.

Employers need to register for email alerts

As the Department moves rapidly down the digital road, it is becoming more apparent that the days of paper mailings are numbered.

It is important agents encourage employers to register to receive email alerts, so, they are aware of the latest coding changes and important information that is published on the Government webpages.

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.

RDRM & Deemed domicile

The domicile chapter within the RDRM has now been updated to include the changes applicable from the introduction of deemed domicile. For more information, see the Residence, Domicile and Remittance Basis Manual on GOV.UK.

Online

HMRC regularly publishes a Trusts and Estates newsletter. It contains the latest news, updates and guidance on Inheritance Tax and trusts.

Future online services downtime

Information is available on any downtime that may affect the availability of HMRC’s online services. Please note this is subject to change and confirmation by HMRC’s IT provider.

Online security — stay safe online

HMRC continuously monitors systems and customer records to guard against fraudulent activity, providing regular updates on scams we are aware of. If you have any concerns regarding the authenticity of any emails received from HMRC, see the online security pages for agents.

Phishing emails and bogus contact: HMRC examples

A new type of phishing scam regarding ‘Tax Returns’, which is being circulated in high volumes, has been added.

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

Spotlights

Check for new additions

Employer Bulletin

The latest edition of Employer Bulletin is now available and contains topical and useful information about PAYE processes and procedures. For employers to be informed when it is available on the website, they must first register to receive the email alerts.

National Insurance Services to Pensions Industry: countdown bulletins

Countdown Bulletin 53 has been added to this collection.

Pension schemes newsletter

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

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 forum and engagement

HMRC online Tax Agent Forum

The Agent Forum enables agents to raise general queries about HMRC systems or processes impacting day-to-day practice. Agents can report potential issues that could be widespread, affecting a number of taxpayers or agents. Answers or updates will not be provided on specific technical questions, client specific queries, ongoing complaints cases, compliance reviews, or appeals against HMRC decisions.

Registering for the Agent Forum

Agents may join the Agent Forum using the register link at GOV.UK and providing their professional body membership reference. Guides on how to register are available from professional bodies.

Providing evidence to support resolution of queries

Agents can use the forum to provide evidence to support an issue raised. In addition, Agents may be requested to email the Agent Forum team with specific information to assist further investigation or resolution of a query. HMRC is grateful to Agents who are currently providing additional information to aid the resolution of issues.

Agent Forum Etiquette

To improve response times and aid answering of queries, Agents are requested to:

• clearly title posts with a single subject
• only raise one query in a post
• keep posts succinct and evidence based and consider using bullet points
• posts should be factual and relevant to the new/existing thread. Please avoid irrelevant content
• be respectful of other users – don’t post comments designed to cause nuisance to, or be critical of, other agents, professional bodies or HMRC
• exercise due professionalism when addressing an issue

Agents posts which do not adhere to the Agent Forum Good Practice Guide, particularly being succinct and single topic focussed, may be removed or locked.

Issues Overview Group – Agent Forum Updates

Professional bodies on the Issues Overview Group and Agent Support Group have identified the issues and items below for escalation. Background and updates on these issues is available on the Agent Forum Escalation Board.

SA-11680 — HMRC emails without a client reference – Firms using an Agent Login to register a client for Self-Assessment should be able to link to a client reference. Agents should report examples where this is not happening on the Agent Forum. Work is continuing to identify how client references can included in other SA processes.

SA -9471 SA services returning unexpected data – HMRC is reviewing a range of examples emailed to the Agent Forum team in seeking to understand queries raised by Professional Bodies and Agents. HMRC is working with Agents who provided the examples to examine the circumstances in each instance.

PAYE — 15511 PAYE Coding and interest issues on closed accounts – HMRC is responding to Professional bodies on a number of examples provided by agents.

Agents are requested to continue to forward additional examples of potential issues to: Agentforum.wt@HMRC.gov.uk.

UK Property Reporting Service – Professional Bodies have been working with HMRC on this service over recent months. A meeting of a subgroup of the Capital Taxes Liaison Group in April will continue this work. Agents should continue to provide feedback to their Professional Bodies on the services, or post potential issues on the Agent Forum

AAT

ACCA Jason Piper

AIA David Potts

ATT Technical

CIMA

CIOT Technical

CIPP Lora Murphy

CPAA Alison Hale

IAB

ICAEW Caroline Miskin

ICAS Tax Team

ICB Jacquie Mount

ICPA Tony Margaritelli

IFA John Edwards

VATPG Ruth Corkin

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