29-04-2022

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:

COVID-19

  • 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

Tax

  • 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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