21 December 2023

The Agent Update for December 2023 has been released and brings a number of reminders about the UK tax system that agents should be aware of. As always it is useful for other payroll professionals to also be aware as the Agent Update comes monthly, rather than every other month of the Employer Bulletin.

The update brings items relating to tax, EU exit, Making Tax Digital (MTD) and agent services.

The key items for payroll agents are listed below but see the update in full for all the items that may be on your periphery.


Making Tax Digital

HMRC Agent Services

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