HMRC have released the latest agent update, issue 97, which incorporates technical updates and reminders for agents but the information in many areas is of use to all purveyors of pay and employment. Some of the key elements to the update include updates on the changes in National Insurance as well as residency and CIS updates.

This month’s update includes the following:


  • check if your clients are liable for the new Plastic Packaging Tax
  • Company Tax Returns: non-UK resident companies receiving UK property income
  • increase in National Insurance thresholds
  • improvements to Corporation Tax letters
  • domestic reverse charge for mobile phones and computer chips — sales reporting
  • residency and the remittance basis charge
  • making a notification into the Qualifying Asset Holding Company Regime
  • application of the Construction Industry Scheme to property investment companies
  • amendments to Corporate Interest restriction — working group

Making Tax Digital

  • changes to VAT penalties
  • VAT Registration Service
  • Making Tax Digital — make sure your clients are ready
  • Making Tax Digital for Income Tax Self Assessment — joining the pilot

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
  • the Trust Registration Service
  • agent services account — granular permissions
  • applying for a certificate of liability to pay social security contributions only in the UK — new attachment facility
  • P11D and P11D(b) filing and payment deadlines
  • change in the CT600 supplementary page CT600L from 1 April 2022 — update
  • tax agent toolkits
  • contact
  • manuals
  • publications

For full detail and access to the update see here:

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