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Agent Update 106 published by HMRC

Agent Update issue 106 has now been published by HMRC

Issue 106 of Agent Update - GOV.UK (

Included this month:

Technical Updates and Reminders

  • Developments and changes to legislation and allowances relating to UK tax.


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

  • Spring Budget 2023

  • taxpayers given more time for voluntary National Insurance contributions

  • Research and Development (R&D) tax relief reform — changes from 1 April 2023

  • reporting expenses and benefits for the tax year ending 5 April 2023

  • the official rate of interest from 6 April 2023

  • tax avoidance — accelerated payment notice late payment penalties

  • qualifying asset holding companies (QAHC) — new boxes on Self Assessment returns

  • Plastic Packaging Tax — check if your clients need to register and pay any tax due by 28 April 2023

  • guidelines for compliance — help with VAT apportionment of consideration

  • rendering void assignments of Income Tax repayments

  • tax administration framework review: simplifying and modernising HMRC’s Income Tax services through the tax administration framework

  • Capital Gains Tax on UK property paper return

  • preparing for the new tax year basis — Income Tax Self Assessment

Making Tax Digital

Developments and changes relating to Making Tax Digital including:

  • update to digital handshake consent for VAT

HMRC Agent Services

Details of live consultations and links to responses, changes to HMRC service and guidance, including:

  • update on employer Direct Debits and time to pay arrangements

  • HMRC’s approach to working with agents

  • the roles of the Agent Maintainer Team and Central Agent Authorisation Team

  • HMRC publishes new Alternative Dispute Resolution guidance

  • tax agent toolkits

  • contact

  • manuals

  • publications

Agent Forum and engagement

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

  • annual stakeholder conference

  • Issues Overview Group

  • Income Record Viewer

  • Marriage Allowance

  • Representative Bodies Steering Group

  • contact information for professional and representative bodies

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