19 February 2026
The February 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
- Submitting your clients’ 2026 to 2027 Annual Tax on Enveloped Dwellings (ATED) returns
- Upcoming State Pension age changes — impact for individuals and payroll
- Student loans — reminder of new plan 5 for 2026 to 2027 tax year and student loan thresholds
- Trusts reporting Capital Gains Tax — process change and GOV.UK guidance updates
- Payrolling benefits in kind — important dates
- Changes to the claims process for the Creative Industries tax reliefs and expenditure credits
- Update on the National Insurance Contributions relief for hiring veterans
- Charity Compliance — changes to charity tax relief rules
- Statutory Sick Pay changes — what this means for you
- Updated guidance to support Research and Development (R&D) investment in the creative sector
- Deferred remuneration — income tax guidance for internationally or globally mobile employees
- HMRC sets out best practice for sharing group structure
Making tax Digital
HMRC Agent Services
- Protecting contractors from tax avoidance
- Closure of the service to file company accounts and tax return
- Bereavement-related contacts — a reminder
- Tax code changes for winter fuel payment recovery
- Self Assessment — thank you and well done
- Upcoming Changes to Country-by-Country reporting
- Additional information for VAT service enrolment
- Providing feedback on HMRC Manuals
- HMRC guidance on new tax adviser registration rules — an update
- Voluntary National Insurance contributions for periods abroad
Agent Engagement
- Webinar Recording — Transfer of Assets Abroad, HMRCs approach to the Motive Defence
- Efficient processing of 64-8 Forms — updating your tax agent contact details with HMRC
- Preventing loss of access to HMRC online services when an account administrator leaves
- Service Updates
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.