Issue 120 of agent update (2024)

Table of Contents
Technical updates and reminders Tax Borders and trade Making Tax Digital HMRC agent services Agent online forum and engagement Tax New R40 repayment processing live Employment related securities (ERS) — end of year return deadline Investment Zone tax reliefs guidance Spotlight 64 — warning for employment agencies using umbrella companies Vaping Products Duty Consultation The enhanced Check Your State Pension forecast service is now available Reporting profits on a tax year basis Subcontractor registrations and applications for Gross Payment Status (GPS) VAT treatment of voluntary carbon credits Borders and Trade Time is running out to move all exports to the Customs Declaration Service You could benefit from joining the UK Internal Market Scheme Help test the Single Trade Window Making Tax Digital Sign up your clients to Making Tax Digital for Income Tax testing HMRC Agent Services Self Assessment threshold change  Self Assessment exclusion document for Individuals — updated New tax year — why now is a great time for filing tax returns Reminder — Strengthening the regulatory framework and improving registration consultation closes on 29 May 2024 Using the payrolling benefits in kind service for agents GOV.UK One Login — internal testing phase continues Using the Agent Services Account to update contact details and Anti-Money Laundering information Support for customers who need extra help Tax agent toolkits Complain to HMRC Where’s my reply for tax agents Manuals Online Publications Agent forum and engagement Authorising a Tax Agent — helpful hints and tips for completing the 64-8 form Wealthy External Conference Owner Managed Business (OMB) Agent online forum VAT-44223 Online VAT Registration Service restrictions Auto Coding Contact Information for professional and representative bodies References

Issue 120 of agent update (1)

© Crown copyright 2024

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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-120/issue-120-of-agent-update

Technical updates and reminders

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

Tax

  • New R40 repayment processing live
  • Employment related securities (ERS) — end of year return deadline
  • Investment Zone tax reliefs guidance
  • Spotlight 64 — warning for employment agencies using umbrella companies
  • Vaping products duty consultation
  • The enhanced check your state pension forecast service is now available
  • Reporting profits on a tax year basis
  • Subcontractor registrations and applications for Gross Payment Status
  • VAT treatment of voluntary carbon credits

Borders and trade

  • Time is running out to move all exports to the Customs Declaration Service
  • You could benefit from joining the UK Internal Market Scheme
  • Help test the Single Trade Window

Making Tax Digital

  • Sign up your clients to Making Tax Digital for Income Tax testing

HMRC agent services

Details of live consultations and link to response, changes to HMRC service and guidance, including:

  • Self Assessment threshold change
  • Self Assessment exclusion document for individuals — updated
  • New tax year — why now is a great time for filing tax returns
  • Reminder — Strengthening the regulatory framework and improving registration consultation closes on 29 May 2024
  • Using the payrolling benefits in kind service for agents
  • GOV.UK One Login — internal testing phases continues
  • Using the Agent Services Account to update contact details and Anti-Money Laundering information
  • Support for customers who need extra help
  • Tax agent toolkits

Agent online forum and engagement

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

  • Authorising a tax agent — helpful hints and tips for completing the 64-8 form
  • Wealthy external conference
  • Agent online forum
  • VAT-44223 online VAT registration service restrictions
  • Auto coding
  • Contact information for professional and representative bodies

Tax

New R40 repayment processing live

On 30 January 2024 we announced changes to how HMRC will process repayment claims for Income Tax deducted from savings and investments (R40). These changes have now gone live. An email has been sent to remind you what the changes are and how you will be impacted.

Agents who are not already using the standard HMRC version of the new R40 form are encouraged to do so when submitting claims dated 30‌‌‌ ‌‌April 2024 onwards.

The R40 form is available for download on GOV.‌‌‌‌UK.

Changes to Income Tax or PAYE repayments process

From 30‌‌‌ ‌‌April 2024, if you’re a paid tax agent submitting R40 claims on behalf of others and you want to receive repayment on behalf of your client, you will need to provide your agent reference number (ARN) when submitting the form — there is a required field to complete your ARN on the form.

Failure to add your ARN, which is given to you after you’ve created an agent services account, to the HMRC version of the nomination section on or after this date will result in repayments for valid claims being paid directly to your client, not the nominated third party.

You will also need to ensure your client has completed the section which informs us whether they are nominating a professional to act on their behalf for the purposes of the repayment claim. Failure to select ‘Yes’ or ‘No’ in the appropriate section could also result in repayments for valid claims being paid directly to your client, not the nominated third party.

You should make sure, where a third party is nominated to receive the repayment, the nomination section of the new standard HMRC form is completed in full, including name, address and postcode, which must match your agent services account details (only relevant for paid professionals).

Where you can find the R40 form

The R40 form is available for download on GOV.‌‌‌‌UK. All paid tax agents submitting an R40 repayment claim on behalf of their clients are encouraged to use this new standard HMRC form.

When you should start using this form

Many of you will already be using the standard HMRC R40 form, however from 30‌‌‌ ‌‌April 2024 you must complete the nomination section of the HMRC version of the R40 form if you want to receive the repayment from valid claims.

What if you do not use this exact form

Tax agents may use their own version of the R40 form, however if you want to be the nominated third party receiving the repayment, you must submit the HMRC version of the nomination section on the new standard form exactly as it prints out on GOV.‌‌‌‌UK, including your agent reference number and confirmation you are the nominated professional that will act on the behalf of your client for the purposes of the repayment claim. Otherwise, repayment for valid claims will be paid directly to the taxpayer. 

Submitting evidence alongside R40 claims for interest paid on Payment Protection Insurance (PPI)

As a reminder, HMRC now requires taxpayers or agents representing them to submit evidence of the original PPI payment as a supplementary item alongside their claim. Claims can continue to be made using the R40 form but evidence must be attached at the time of submitting the claim. Find out what qualifies as acceptable supporting evidence.

Employment related securities (ERS) — end of year return deadline

The deadline for filing annual ERS returns is 6 July 2024. Missing the deadline may result in late filing penalties being charged to the employer.

Returns, including nil returns, must be submitted for every scheme that has been registered. If a scheme has been registered in error, or it is no longer required, the employer must ensure they cease the scheme.

An ERS scheme needs to be linked to a live employer PAYE scheme. If you are closing your PAYE scheme, you will need to cease your ERS scheme too.

As an agent, you will not be able to cease the scheme on behalf of an employer.

Once a scheme is ceased, an annual return must still be submitted for the tax year in which the final event date falls.

Your authorisation as an agent allows HMRC to deal with you on your client’s behalf, but any liability for penalties for late returns, or errors legally remains with the employer.

Investment Zone tax reliefs guidance

Investment Zones are areas across the UK where central and local government will work with business and local partners to create the conditions for investment and innovation. Investment Zone areas will be provided with up to £160 million over 10 years to use on a range of interventions designed to attract investment, boost innovation and create jobs.

As part of this offer, some Investment Zones will include designated special tax sites. These are defined areas where businesses can take advantage of a range of tax reliefs.

You can find out more about Investment Zones on GOV.UK, and in the HMRC Investment Zones information pack.

For further guidance on each of the tax reliefs available in Investment Zone special tax sites you can read:

  • Check if you can claim relief from Stamp Duty Land Tax when buying land or buildings in an Investment Zone special tax site in England
  • Check if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in an Investment Zone special tax site
  • Check if you can claim the enhanced capital allowance relief in an Investment Zone special tax site
  • Check if you can claim enhanced structures and buildings allowance relief in an Investment Zone special tax site

Spotlight 64 — warning for employment agencies using umbrella companies

HMRC is aware of some umbrella companies who use employment and recruitment agencies to promote their tax avoidance schemes.

Spotlight 64 highlights signs that employment and recruitment agencies should look out for which may indicate an umbrella company is operating a tax avoidance scheme.

Where your customers run employment or recruitment agencies, they need to be aware of the potential dangers of umbrella companies that operate tax avoidance schemes. Spotlight 64 details potential risks for agencies using non-compliant umbrella companies. These include potential penalties and reputational damage.

The Spotlight also outlines steps businesses can take to protect themselves and their workers.

Further information on this can be found in HMRC’s guidance on how to reduce your risk of using an umbrella company who operates a tax avoidance scheme.

Share this spotlight with your customers to help them understand how to steer clear of being involved with umbrella companies operating tax avoidance schemes.

If you suspect an umbrella company is not complying with the tax rules, you can report it to HMRC.

Vaping Products Duty Consultation

The UK government will introduce Vaping Products Duty (VDP) from October 2026.

VPD will apply to the liquid used for vaping and will be chargeable at the point of manufacture or importation.

HMRC and HM Treasury have launched a consultation on the VPD policy which closes on 29 May 2024.

This consultation sets out the proposals for how the duty will be designed and implemented.

More information on taking part in the consultation is available on GOV.UK.

The enhanced Check Your State Pension forecast service is now available

Agents will be aware that men born after 5 April 1951 or woman born after 5 April 1953, have until 5 April 2025 to pay voluntary National Insurance contributions to make up gaps from 6 April 2006 if they are eligible. The 5 April 2025 deadline is for paying voluntary National Insurance contributions for tax years 2006 to 2007 to 2017 to 2018 (as they would otherwise have dropped out of time). 

We wanted to let you know that most of your clients can now take advantage of an enhanced online digital service which HMRC and DWP have delivered on GOV.UK or link through the HMRC app.

The enhanced service provides information to help your clients decide whether to pay voluntary National Insurance contributions based on which years are available for them to fill and the cheapest or most beneficial years to pay. If your clients have fillable gaps they are then able to follow the process and pay online, should they decide to do so.

The service has been launched just under a year ahead of the 5 April 2025 deadline. We encourage you to ask your clients to use the Check Your State Pension forecast service at the earliest opportunity either online or link through the HMRC app, so that they have time to identify any shortfalls and see if they would benefit by paying voluntary National Insurance contributions, if they chose to do so.

Most customers can use the online service without needing to phone HMRC or DWP, including those living abroad who want to pay voluntary contributions for years they were resident in the UK. However, it is not currently available to those who are already receiving their State Pension, self-employed customers, customers currently living outside the UK with gaps incurred while working abroad, customers within 8 days and 4 months of or over State Pension age and those whose National Insurance records are being updated.

Reporting profits on a tax year basis

All sole trader and partnership businesses must now report their profits on a tax year basis, beginning with the Self Assessment return due by 31 January 2025 (covering the tax year 2023 to 2024) and going forward.

Any business that previously had a different accounting period must declare profits from the end of the previous accounting date in 2022 to 2023 up to 5 April 2024, with the additional profit (after overlap relief) being transitional profit. The transitional profit will be spread by default over 5 years including 2023 to 2024. Accounting periods ending on 31 March will now be treated as equivalent to those ending on 5 April.

HMRC recently published a YouTube video on basis period reform.

We have now launched a full package of online interactive guidance to support completion of the return and working out transitional profit for these cases. Any computations entered into the interactive guidance do not form part of the return itself — it is there to guide completion of the boxes on the return.

We have had some queries about how the Self Assessment return reflects the basis period changes for partnerships. Where such returns are made for a partnership there are no changes to the partnership return (the SA800). This is because all adjustments for transitional profit and overlap relief are made on the individual partners’ returns.

Profits incurred in the 2023 to 2024 tax year can be reduced by any overlap relief which is entered on the 2023 to 2024 Self Assessment return. We have provided an online service to ask HMRC what the overlap relief figure is according to our records. This has been running since September 2023, but we have seen a major increase in demand since February 2024. We are clearing these requests, but at present response times are not as quick as we would like.

Only use the online form if it is necessary. It is not intended to be used to ‘check’ a figure that you already hold. As an example, we have seen some cases where the client started trading within the last 3 years where the overlap figure is known to the agent. Dealing with these cases can slow down our response times for all.

Customers can find further guidance and support for basis period reform on GOV.UK.

Subcontractor registrations and applications for Gross Payment Status (GPS)

A new digital form for subcontractor registration andGPSapplications is being introduced. Supporting evidence can be uploaded and there will be the ability to save and return to applications.

From 6 April 2024, subcontractors will no longer be able to register for the Construction Industry Scheme(CIS)or apply forGPSover the telephone, unless digitally excluded.

VAT treatment of voluntary carbon credits

On 9 May 2024, HMRC published Revenue and Customs Brief 7 (2024) — VAT treatment of Voluntary Carbon Credits. This explains how VAT will apply to supplies of voluntary carbon credits and the relief available for their trading on terminal markets under the Terminal Markets Order from 1 September 2024.

Voluntary carbon credits are currently treated as outside the scope of VAT. This is because when they were first introduced, HMRC’s view was that they could not be incorporated into an onward supply and there was no evidence of the existence of a genuine secondary market.

HMRC recognises that there have been significant changes in the voluntary carbon market that now mean they can be incorporated into a business’s onward supply and that a not insignificant secondary market has developed. HMRC has published updated guidance to reflect this development.

The guidance confirms that certain trades in voluntary carbon credits will be taxable at the standard rate of VAT.As tax agents you may have clients operating in the ecosystem service markets. Some of these will have to charge VAT on their supplies of credits with effect from 1 September 2024.

Updated guidance can be found in VAT Supply and Consideration Manual — VATSC06580.

Borders and Trade

Time is running out to move all exports to the Customs Declaration Service

There is now less than a month to move all export declarations from our Customs Handling of Import and Export Freight (CHIEF) system to the Customs Declaration Service.

Businesses that make their own declarations have until Tuesday 4 June 2024 to move to the Customs Declaration Service and we recommend that they move as soon as possible.

After this date, businesses will no longer be able to submit new customs declarations through CHIEF, unless given permission by HMRC.

For businesses who use a third party to make declarations on their behalf, we are advising that they check that the third party has everything they need to meet the 4 June deadline.

If not already done so, businesses can follow the steps within the declarant checklist for Customs Declaration Service exports to make sure they are prepared to move. This includes subscribing to the Customs Declaration Service and accessing the free Trader Dress Rehearsal to practice submitting declarations.

You could benefit from joining the UK Internal Market Scheme

If you move goods into Northern Ireland, you could benefit from joining the UK Internal Market Scheme (UKIMS). You can apply to join UKIMS on GOV.UK.

Benefits of UKIMS

UKIMS allows trusted traders to declare eligible goods ‘not at risk’. That means you will not pay EU duty for eligible goods moving from Great Britain (England, Scotland and Wales) to Northern Ireland. You’ll only pay UK duty when moving eligible goods into Northern Ireland from a country outside both the UK and the EU.

From 30 September 2024, you’ll be able to move goods staying in the UK using a much shorter, simpler declaration containing standard commercial information. You’ll also have a unique ‘Trader Goods Profile’ populated with goods you move — this means you will not need to provide a commodity code for each movement of goods.

Businesses sending parcels to another business (B2B movements) between Great Britain and Northern Ireland will follow the same processes as freight from 30 September 2024. To use these processes, either the business sending or receiving the parcel will need to have a UKIMS authorisation.

More information

There’s a UKIMS factsheet on the Northern Ireland Customs and Trade Academy website. This includes frequently asked questions and a step-by-step video guide on how to complete the form.

For more information, contact the Trader Support Service or HMRC imports and exports general enquiries.

Help test the Single Trade Window

The government is looking for agents who submit customs declarations on behalf of their clients to test Single Trade Window (STW) functionality ahead of it being made publicly available.

In its UK Border Strategy, the government committed to delivering a world-leading STW. When fully operational, the STW will provide a digital gateway between businesses and UK border processes and systems, allowing users to meet their border obligations by submitting information to government once and in one place.

The Single Trade Window will be delivered through multiple releases, and we’re now in the testing phase of our first release before making it publicly available later in summer. With this release, agents will be able to use the STW to create declarations on behalf of their clients for goods moving into free circulation between the EU and Great Britain through Goods Vehicle Movement Service (GVMS) ports. Testing will include the submission of Full Frontier Import Declarations, Goods movement reference (GMR), and Safety & Security entry summary (ENS) declarations from mid-May, with Simplified Declaration Procedures and the ability to amend declarations to follow in late May.

If you would be interested in supporting STW testing, now or in the future, contact us at STWbcrteam@hmrc.gov.uk.

Making Tax Digital

Sign up your clients to Making Tax Digital for Income Tax testing

You can now sign up your eligible clients to Making Tax Digital (MTD) for Income Tax testing. Joining the testing will give you the opportunity to build your knowledge, prepare your clients for future change, and get ahead of MTD changes before this becomes a legal requirement.

By joining the testing programme, you’ll have access to the dedicated MTD Customer Support Team to help you successfully transition to MTD for Income Tax. For those who join testing in 2024 to 2025, the team can also support the individual, or their agent, with some of the individual’s wider personal tax affairs (individual PAYE and Self Assessment matters) for the 2024 to 2025 financial year.

MTD for Income Tax will become a legal requirement

From April 2026, self-employed individuals and landlords with total income from self-employment and property over £50,000 will be legally required to keep digital records and send quarterly updates to HMRC using compatible software. Those with an income over £30,000 will need to do this from April 2027.

You or your clients will need to use compatible software to keep digital records and submit quarterly updates to HMRC. Check with your existing software provider to see if they can support you taking part in the testing.

After your client’s fourth quarterly update has been submitted, the compatible software will show their income and expenses for the whole of the tax year. Updates will help you to spread your workload throughout the year.

You may then need to make end of year adjustments to your client’s data using compatible software, before adding any personal income they have and submitting their final declaration. This is the last step of reporting their income to HMRC and filing their Self Assessment tax return.

How to join MTD testing

You can join MTD for Income Tax testing in 3 steps:

  1. Read the eligibility criteria and consider which clients can participate. When signing up, you’ll be asked some questions to confirm whether your client is eligible.
  2. Ensure your or your client’s record-keeping software is compatible with MTD and suits your needs. Before signing up, check available software options on GOV.UK and contact your chosen provider.
  3. Sign up your clients to the testing.

You need to be registered with HMRC for an agent services account (ASA) to take part in the testing. You can find out how to create an agent services account on GOV.UK. You will also have to use the digital handshake to get authorised by your client to act on their behalf. Once you’ve done this, you can sign them up if they meet the criteria.

You can read more information about MTD through the following links:

  • Sign up your business voluntarily for Making Tax Digital for Income Tax
  • Sign up clients to Making Tax Digital for Income tax testing
  • Find software that’s compatible with Making Tax Digital for Income tax
  • Get an HMRC agent services account
  • How to use the digital handshake to get authorised as a tax agent
  • Use Making Tax Digital for Income Tax

HMRC Agent Services

Self Assessment threshold change 

For the 2023 to 2024 tax year, the Self Assessment threshold for customers taxed through PAYE only, will change from £100,000 to £150,000.  

Customers will have received a letter confirming they do not need to complete a tax return if they submitted a 2022 to 2023 tax return showing income between £100,000 and £150,000 that is taxed through PAYE and they do not meet any of the other criteria for Self Assessment.

For the 2023 to 2024 tax year, customers will still need to submit a tax return if their income taxed through PAYE is below £150,000 but they meet one of the other criteria, such as they:

  • receive any untaxed income over £2,500
  • have partner in a business partnership
  • have to pay the High Income Child Benefit Charge
  • are self-employed individual with gross income of over £1,000

From the tax year 2024 to 2025 onwards, the income threshold to complete a tax return for PAYE-only taxpayers will be removed. Customers will still be required to submit a return if they meet any of the other criteria listed above.

Customers can check whether they need to submit a tax return by using our tool on GOV.UK.

Self Assessment exclusion document for Individuals — updated

On 22 April 2024 HMRC published the 2023 to 2024 Self Assessment Exclusion document for Individuals.

Although the documents are prepared primarily with software developers in mind, they are also invaluable for our agent customers in dealing with the sometimes-complicated tax affairs of their clients.

The Self Assessment (SA) Exclusions Document for Individuals, which sets out whether SA customers should file a paper tax return rather than an online one, has been updated.

This document is produced for software developers working with SA online services, but we know that some tax agents also find them useful when dealing with clients with complicated tax affairs.

This document can be found through the following links:

  • Self Assessment technical specifications (2024) for individual returns
  • Self Assessment technical specifications (2024) for trust and estate returns
  • Self Assessment technical specifications (2024) for partnership returns

New tax year — why now is a great time for filing tax returns

We’ve entered a new tax year which means tax returns for 2023 to 2024 can be submitted any time ahead of the January deadline. We’re strongly encouraging agents to submit their client’s tax returns well before the deadline for the following reasons:

  • if they file now, they do not need to pay now — the payment deadline is still 31 January and many customers are not aware of this
  • customers will find out what they owe (if anything) and it will help them make informed decisions about their finances — it might mean they can book a holiday or make an investment, or it might mean they have to budget and try and save money
  • knowing what your client owes might mean they could reduce their payment on account due in July
  • they’ll find out earlier if they’ve paid too much tax and get their refund sooner
  • they can avoid the chance of getting a penalty by getting their tax return done early, meaning they can concentrate on the important things in their life
  • they can avoid last minute stress and rush, and if something goes wrong and you need help then it will be easier to get it in our quieter months when our services are under less pressure
  • if they can not pay, then they’ll know in advance and can set up a Budget Payment plan or a time to pay arrangement.

You can support your clients by sharing this advice and nudging them to give you the information you need so you can file their tax return early.

More information on early filing can be found in our article on GOV.UK.

Reminder — Strengthening the regulatory framework and improving registration consultation closes on 29 May 2024

We announced in the previous agent update that the government had published the consultation ‘Raising standards in the tax advice market - strengthening the regulatory framework and improving registration’ at Spring Budget 2024.

Time is running out to respond to this consultation which closes on 29 May 2024, so this is your last chance to give your views and comments.

You can find the consultation on GOV.UK. You can respond in 2 ways, by either:

As mentioned previously, we are keen to hear from agents, both those who are members of professional bodies and those who are not.

Ensure you submit any responses to the consultation before the closing date of 29 May 2024.

Any responses received after this date will not be accepted.

Using the payrolling benefits in kind service for agents

HMRC has developed a new service for agents to register employment benefits which will be taxed through their client’s payroll on or after 6th April 2025.

These include but are not restricted to:

  • mileage and motoring expenses
  • private medical expenses
  • relocation expenses

To payroll benefits in kind online you have to opt in to use the Employer Liabilities and Payments service. You can access the Employer Liabilities and Payments service on GOV.UK.

You must continue to submit P11Ds for the tax year 2023 to 2024 and 2024 to 2025 for benefits and expenses that have not been payrolled.

GOV.UK One Login — internal testing phase continues

GOV.UK One Login is a new way of signing into government services using an email address and password.

Earlier this year, GOV.UK One Login was launched with a select group of internal HMRC colleagues in a private beta test phase ahead of the plan to roll-out to some new individual customers.

We are extending the internal testing phase to ensure the service meets our standards, provides the best possible customer experience, and allows us to complete further testing and make improvements. The service will gradually open to some new individual customers once the test phase is complete.

Find out more about accessing HMRC online services using GOV.UK One Login.

Using the Agent Services Account to update contact details and Anti-Money Laundering information

Agents can now use their agent services account (ASA) to view their contact details (name, address, email and telephone number) and anti-money laundering supervision (AMLS) information, and to notify HMRC of any changes to them.

The new functions have been added to the ASA in response to feedback from agents about wanting to be able to do more processes online, rather than in writing.

Agents can also use this new functionality to apply the changes made to their ASA contact details to their Self Assessment and Corporation Tax agent codes.

Once an agent notifies HMRC of changes to their contact and AMLS details using their ASA and HMRC has completed necessary checks, the accepted changes will be reflected on the ASA within 4 weeks.

More information

There is more information on GOV.UK about how to notify HMRC of changes to your AMLS and contact details.

You can find out how to get an Agent Services Account.

Extra support

Agents who struggle to use online services, or who still need to write to HMRC to notify us of changes to their contact details, should write to:

Agent Compliance Team
HM Revenue and Customs
United Kingdom
BX9 1ZE

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 howto get help and what extra support is available.

Tax agent toolkits

HMRC have 20 tax 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.

Be aware that our toolkits are currently being updated.

Here is the breakdown of toolkits by category:

  • Capital Gains Tax toolkits
  • toolkits for companies
  • employer toolkits
  • toolkits for Individuals
  • property rental toolkit
  • trusts and estates toolkits
  • VAT toolkits

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

Complain to HMRC

You can complain to HMRC.

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

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 manualsor 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.

Online

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

National Insurance Services to Pensions Industry: countdown bulletins

Countdown Bulletin 53 has been added to this collection.

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

Authorising a Tax Agent — helpful hints and tips for completing the 64-8 form

We’d like to share with you some hints and tips for completing the 64-8 form.

To help us process your request quickly and avoid any unnecessary delays you should:

  • make sure the latest version of the 64-8 form is used
  • not include a covering letter, unless it contains information that is absolutely necessary to process the form — add any essential information to your covering letter, do not write outside the boxes on the form
  • make sure the form is typed or the handwriting is easy to read
  • not provide any additional information in the form fields other than the requested information — for example in the ‘Agent code’ field only include the correct SA, agent code, consisting of 6 characters 1111XX
  • provide the correct agent codes for the relevant tax regimes for example PAYE XX1111

If you want to include any company logos, do so in the white space at the top of the form.

Wealthy External Conference

HMRC’s Wealthy Team will host the second Wealthy External Conference at HMRC’s regional centre in Croydon on 23 May 2024, alongside HMRC’s Mid-Sized Business Team.

Representatives from professional bodies and key agent firms will be invited to join HMRC representatives to discuss various topics.

Changes to the taxation of non-UK domiciled individuals

An update from Customer Strategy & Tax Design (CS&TD) on Non-Domicile Reforms. Representatives from CS&TD will provide a brief overview of announced reforms to the taxation of non-UK domiciles and are keen to take views from attendees on how they feel communications on reforms are working from their perspective.

The session will include a short question and answer section and highlight further opportunities to feed in thoughts and suggestions. Comments on this reform can be provided through email to personaltaxinternational@hmrc.gov.uk, but for those who would prefer to provide their thoughts verbally the Government has also announced here, a series of listening sessions which will take place between 13 to 31 May 2024.

Certainty

HMRC will provide a brief overview of the certainty we can offer both legislatively and informally, covering both individuals and businesses. We’ll then break into groups to discuss the types of certainty agents and their clients value the most, to include

  • the type of certainty (practical or legal)
  • the form of certainty (written or verbal)
  • the extent of the certainty from a single transaction up to the entire return

Owner Managed Business (OMB)

This workshop will explore how HMRC interacts with OMBs, and their shareholders. The workshop will cover what customers and agents want from HMRC, the benefits of cross team working within HMRC and agents’ personal experiences of working with HMRC when they have an OMB client.

Agent online forum

From Thursday 2nd May 2024, posts to the agent forum are now subject to a light-touch moderation process in line with current practice on the HMRC customer forum, this is to generally ensure appropriate language is used and no customer specific information is contained within the posts. This means that there will be a short delay between posts being submitted and appearing on the agent forum. The length of this delay will depend on whether or not the post is submitted within business hours.

Other than this short delay, there will be no change to how the agent forum operates and agents are encouraged to continue to engage in accordance with the forum terms and conditions and good practice guide.

VAT-44223 Online VAT Registration Service restrictions

We are aware that the challenges the agent community are experiencing as a result of the VAT Registration Service (VRS) not accepting special characters, where other systems or services do (for example Companies House). This is due to a technical restriction in some of our systems which prevents the use of those characters. A Subject Matter Expert attended the Issues Overview Group meeting in April 2024, and they will continue to work with our IT partners to identify an interim solution.

Auto Coding

Issues Overview Group (IOG) members raised some issues with Auto Coding. Subject Matter Experts from across the Department are collaborating and a bespoke meeting with IOG members will be held in due course.

Contact Information for professional and representative bodies

  • AAT:wt@aat.org.uk
  • ACCA Jason Piper:jason.piper@accaglobal.com
  • AIA David Potts:workingtogether@aiaworldwide.com
  • ATT:atttechnical@att.org.uk
  • CIMA:prof.standards@cimaglobal.com
  • CIOTTechnical:technical@ciot.org.uk
  • CIPP: policy@cipp.org.uk
  • CPAA Alison Hale:ahale@cpaa.co.uk
  • IAB:Compliance@iab.org.uk
  • ICAEWCaroline Miskin:Caroline.miskin@icaew.com
  • ICAS Tax Team:tax@icas.com
  • ICB Steven Worrall:steven@swaccountants.co.uk
  • ICPA:admin@icpa.org.uk
  • IFA:membership@ifa.org.uk
  • VATPG Ruth Corkin:Ruth.corkin@hhlp.co.uk
Issue 120 of agent update (2024)

References

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