Agent Update 67

24 August 2018

Agent Update 67 contains the latest articles, updates, and help and support for the entire agent community.

One of the articles is about a change to how National Minimum Wage (NMW) penalties apply to employers who have staff transferred under Transfer of Undertakings (Protection of Employment) (TUPE) rules

HMRC has changed its approach to charging penalties when enforcing NMW where there has been a transfer of staff from one employer to another under TUPE Regulations 2006 provisions.

Since 2 July 2018, where TUPE applies, all NMW liabilities, including the full penalty amount are applied to the new employer. HMRC previously charged the former employers all, or part of the penalties where they were triggered by arrears that accrued before workers were transferred under TUPE provisions.

Further information on TUPE can be found on the Acas website. More on enforcement of the national minimum wage including penalties can be found on the GOV.UK website.


The latest Agent Update also includes articles about:

  • settling disguised remuneration tax avoidance schemes before the 2019 loan charge arises

  • preparing for the Customs Declaration Service (CDS)

  • repayment of Postgraduate Loans from 6 April 2019

  • updates on our new reactive email templates and upcoming podcasts


You can also catch up with the latest Working Together news and find out how to join HMRC’s Agent Forum.


Agent Update 67