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:
