22 August 2025
Agents working on behalf of a client have a lot to keep track of, so the monthly Agent Update form HM Revenue and Customs (HMRC) is a key newsletter to be aware of.
Here are this month’s updates, including umbrella company, finance bill and self-assessment news:
Tax
- Vaping duty and stamps — new guidance
- HMRC wins landmark Upper Tier Tribunal case against Mini Umbrella Company fraud
- HMRC introduces Time to Pay for Simple Assessment debts
- Research and Development tax reliefs
- Alcohol Duty Reforms
- Spotlight 71 — warning for agency workers and contractors who are moved between umbrella companies
- VAT Registration — Effective Date of Registration (EDR) amendment request changes
Borders and Trade
- Changes to customs special procedures usage
- Using ICS2 for goods movements by road or rail from Great Britain to Northern Ireland — important update
Making tax Digital
HMRC Agent Services
- Finance Bill 2025-26 — draft legislation and tax documents
- File early to make Self Assessment easier — tools to help you get ahead
- Live Webinar — changes to Overseas Workday Relief
- UK businesses in Climate Change Agreements to report 2024 annual tax subsidy awards to HMRC by 30 September 2025
- Help Improve HMRC’s digital services — get involved in user research
- Supporting your clients’ retirement planning with the HMRC app
Agent engagement
Latest updates from the partnership between HMRC and the main agent representative bodies:
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.