Agent update 61

10 August 2017

HMRC has published the latest agent update which details guidance, developments and changes to legislation relating to UK tax.

Agent update 61 contains a reminder that if you give advice or services about tax or finance relating to offshore income or assets, you may be required, under regulations, to send your client a client notification letter by 31 August 2017.

Also included in the latest agent update are articles on:

  • Simplifying PAYE Settlement Agreements (PSA)

  • Automatic enrolment and ongoing duties

  • Claiming tax reliefs for the Enterprise Investment Scheme (EIS), Social Enterprise Investment Scheme (SEIS) and Social Investment Tax Relief (SITR)

  • Tax reliefs that are state aids

  • New Money Laundering Regulations

  • Agent Account Manager issues

Previous editions of Agent Update are also available on GOV.UK.