19 December 2025
The December 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
- Guidelines for Compliance — help with Investment Zones — GfC15
- Student and postgraduate loans thresholds and rates for 2026 to 2027
- Operational activity following the new independent review of the Loan Charge
- Spotlight update — Disguised remuneration: tax avoidance using unfunded pension arrangements (Spotlight 58)
- Payrolling of Benefits in Kind — update
- Research and Development tax reliefs
- Important changes to Automatic Exchange of Information (AEOI) — action required
- Transferring a business out of a company — guidance publication
Making tax digital
- Improving the MTD experience: key changes agents should know
- Staying ahead: MTD support and resources for agents
- Adding your existing Self Assessment authorisations to your Agent Services Account
HMRC Agent Services
- Help your clients steer clear of tax avoidance
- Changes to HMRC sign-in screen
- Self Assessment — trading losses and carry back claims
- Get ready to file Self Assessment tax returns
- Self Assessment income thresholds
- Providing feedback on HMRC Manuals
- Live Webinar — Foreign income and gains (FIG) regime
- Mandatory tax adviser registration: policy paper published, guidance coming soon
- New tool for finding HMRC manuals guidance
Agent online forum and engagement
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.