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Agent Update: issue 104

Agent Updates give guidance and news to tax agents and advisers.

The only part of this month's edition relevant to payroll is the withdrawal of form FBI2.

The next edition will be out on Wednesday 15 February 2023.

This month’s edition includes:

  • Plastic Packaging Tax — time to submit quarter 3 returns and pay by 31 January 2023

  • GOV.UK guidance for self-employed

  • Customs Declaration Service exporter deadline extended to 30 November 2023

  • changes to VAT penalties and interest from 1 January 2023

  • helping more customers use our online services

View the Agent Update at

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