20 January 2026
The January 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 Guidelines for Compliance: essential reading for UK businesses — Imported Hybrid mismatches
- Voluntary National Insurance Contributions for periods abroad
- Overseas Workday Relief and the character of earnings paid
- GfC7 Update — offshore procurement hubs and value chain analysis in transfer pricing
- Foreign Income and Gains used as collateral for loans — updated guidance
Making tax Digital
- Preparing customers for MTD for Income Tax: awareness letters update
- Support and resources for agents — Making Tax Digital
- Make sure to check out the new ‘Ready Steady File’ newsletter
HMRC Agent Services
- GOV.UK One Login — what agents need to know
- Self Assessment deadline — act now
- Providing feedback on HMRC Manuals
- Overpayment relief claims — top tips for making a valid claim
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