HMRC have delivered the 95th addition of the Agent which includes updates, developments and changes to legislation and allowances relating to UK tax. The update includes details on the following:


  • reminder to declare Coronavirus grants on Company tax returns
  • Save As You Earn – COVID-19 easement ending
  • authorisation to discuss Self Employment Income grants on behalf of your clients
  • Enterprise Management Initiative – Covid 19 easement ending


  • Freeports Employer National Insurance contributions relief
  • notification of uncertain tax treatments by large businesses
  • Off-payroll working rules (IR35)
  • naming tax avoidance promoters
  • amendments to the hybrid and other mismatches regime for Corporation Tax
  • changes to the Construction Industry Scheme (CIS)
  • Residential Property Developers Tax
  • change in the CT600 supplementary page CT600L from 1 April 2022
  • Student and Postgraduate Loans: Thresholds and rates from 6 April 2022
  • check if your clients are liable for the new Plastic Packaging Tax
  • Capital Gains Tax on UK Property Account
  • claiming Employment Allowance from April 2022
  • new 64-8 agent authorisation form
  • Administrative Burden Advisory Board (ABAB) survey
  • Machine Games Duty

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 Talking Points
  • support for customers who need extra help
  • National Insurance Holiday for Employers of Veterans: Claims process now live
  • review on How HMRC upholds its Standard for agents
  • help shape UK central government complaint handling
  • Residence, Domicile and Remittance Basis Manual (RDRM) updates
  • Advisers: make sure your client’s contact details are up to date
  • Consultations
  • Tax Agent Toolkits
  • Alternative Dispute Resolution
  • Contact
  • Manuals
  • Trusts and Estates newsletter
  • Publications

Full details and the update can be found here:

"I know it is not till next June but just booked on The Payroll Centre's Annual conference. This is my must do course/conference of the year, having been almost every year for 10+ years, only missing for my wedding and having a baby, I even went one year with a 3 month old in tow! "

Andi Herrington
Director of Payroll Services at Wallis Payroll Ltd

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