Agent Update 107 published by HMRC

Agent Update issue 107 has now been published by HMRC
https://www.gov.uk/government/publications/agent-update-issue-107/issue-107-of-agent-update
Get the latest guidance and information, including:
Government’s Border Target Operating Model (TOM)
On 5 April 2023, the government’s Border Target Operating Model (TOM) was published in draft form, setting out a new model for importing goods into the UK from countries inside and outside the EU.
State Pension Arrears (SPA)
In August 2020 the Department for Work and Pensions (DWP) began to make State Pension arrears payments to individuals who had been underpaid. This work will continue until December 2024.
Annual Tell ABAB survey gives small businesses a big voice in the tax system
The annual Tell ABAB Survey 2023 is now available to complete. The link to the survey is within the article. Commissioned by an independent body, the Administrative Burdens Advisory Board (ABAB), the survey provides crucial insight on the big issues faced by small businesses (including those who identify as tax agents) in the tax system.
Making Tax Digital for VAT — make sure your clients who file annually are ready
Businesses that file their VAT returns annually, will no longer be able to use their VAT online account and instead must use compatible software to file their future VAT returns.
Mandatory Disclosure Rules (MDR) came into force on 28 March 2023
The UK Government has implemented the OECD Mandatory Disclosure Rules (MDR) for CRS Avoidance Arrangements and Opaque Offshore Structures on 28 March 2023.
Your next edition of Agent Update, issue 108 is scheduled for May 2023.