16 October 2025
The latest edition of the Agent Update is out from HM Revenue and Customs (HMRC) and it brings a range of updates. The agent update includes items for Making Tax Digital and Agent services that would not always be present on the Employers Bulletin, so if you are in the pay services space this is essential reading.
This release includes:
Tax
- Limited authorisation
- New student loan plan type — Plan 5
- New advisory electric rate for fully electric company cars
- Bank and building society interest
- Capital Gains Tax — work out your adjustment for the 2024 to 2025 tax year
- The new and improved compliance interactive guidance is now live
- Self Assessment student loan repayments and payrolled benefits in kind
Borders and Trade
Making tax Digital
- Getting your clients ready for Making Tax Digital for Income Tax
- Agent support for Making Tax Digital for Income Tax
- Making Tax Digital exemption for digitally excluded customers
HMRC Agent Services
- Get ahead with Self Assessment — go digital and file early
- Improvements to our online form for correcting VAT errors
- Self Assessment re-activation using option 2 of the Agent Dedicated Line
- Help improve HMRC’s digital services — get involved in user research
- UK tax residence — all guidance in one place
- New GOV.UK page to help customers make informed choices when seeking tax representation
- Gift Aid Awareness Day 2025 — a year on from our campaign
Agent engagement
Latest updates from the partnership between HMRC and the main agent representative bodies. Including:
- Expansion of Research and Development (R&D) professional bodies mailbox — now open to all agents
- New Research & Development (R&D) interactive guidance
- Provide feedback on HMRC Manuals
- Address rejections — hints and tips
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.