Agent Update 106 published by HMRC
Agent Update issue 106 has now been published by HMRC
Issue 106 of Agent Update - GOV.UK (www.gov.uk)
Included this month:
Technical Updates and Reminders
Developments and changes to legislation and allowances relating to UK tax.
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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