17 April 2026
The April Agent Update has been published. The newsletter is great for payroll professionals to scan over monthly for any relevant payroll updates, sometimes ahead of the employer bulletin release.
The guidance contains developments and changes to UK tax legislation and allowances, including:
Tax
- New rates for the National Minimum Wage
- Small Employers’ Relief compensation rate increased from 8.5% to 9%
- Removal of the tax relief for non-reimbursed homeworking expenses
- Student and postgraduate loans — thresholds and rates
- Digital tax code changes trial
- Guidelines for Compliance — help with VAT place of supply of services in the oil and gas sector — GfC18
- Statutory Sick Pay changes — what employers need to know
- Changes to the claims process for the creative industries tax reliefs and expenditure credits
- Act now — Apply for approval for Vaping Duty to continue trading from October 2026
- Reminder of important dates and processes for reporting Benefits in Kind (BiKs)
- New online training films for supervised businesses
- Furnished Holiday Lettings — reminder of changes
Borders and Trade
Making tax Digital
HMRC Agent Services
- Update — guidance on HMRC’s enhanced powers to tackle tax adviser facilitated non-compliance
- Agent services to help with unresolved queries
- Changes to how HMRC carries out Business Risk Reviews for Large Business customers
- Self Assessment Individual and Partnership specials and exclusions 2026
- Employment Related Securities (ERS) reporting requirements for short term business visitors (STBVs)
- Tell ABAB Survey — 2026
- The tax rules for non-UK domiciled individuals have changed
- Changes to overlap relief online service from 1 June 2026
- Corporation Tax late filing penalties — temporary delay to notices
- New dedicated Trusts helpline number
- Multi-factor authentication for agent accounts
- Providing feedback on HMRC Manuals
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.
