Agent Update 108 published by HMRC

Agent Update issue 108 has now been published by HMRC
https://www.gov.uk/government/publications/agent-update-issue-108/issue-108-of-agent-update
Get the latest guidance and information, including:
Changes to the HMRC VAT online account from 15 May 2023 – are businesses software-ready?
From 15 May 2023, VAT-registered businesses are required to keep digital VAT records and submit their returns to HMRC using Making Tax Digital (MTD) compatible software, unless they are exempt.
Self Assessment threshold change
From tax year 2023 to 2024 onwards, the Self Assessment threshold for customers taxed through PAYE only, will change from £100,000 to £150,000.
Repayment agent registration – check if you need an agent services account to submit repayment claims
The government will now require paid agents to register with HMRC via the agent services account (ASA), if they want to continue to submit claims for income tax repayments.
Employment related securities (ERS) – end of year return deadline
The deadline for filing annual ERS returns is 6 July 2023. Missing the deadline may result in late filing penalties being charged to the employer.
Your next issue of Agent Update, issue 109 is scheduled for June 2023.