HMRC Agent Update 46

25 February 2015

The 46th issue of Agent Update is a good way of ensuring that you have missed nothing in the past two or three months.

This issue covers many subjects that will be familiar to you, but one that you may have put off getting to know is that of the new reporting requirements for Employment Intermediaries that comes in to force as from April 2015 and which requires the Intermediary to report to HMRC where certain conditions have been met and yet they have not operated PAYE.

Brief guidance has been added to GOV.UK that provides a Background into why these measures were introduced and the specific impact they have on the Intermediary the Worker and the Client.

Following the government response to the consultations held in 2014 that looked at a package of measures aimed at simplifying Expenses & Benefits in Kind (BiKs). As from April 2015, a statutory exemption will be introduced which will allow employers to identify and treat certain low value BiKs provided to employees as ‘trivial’.

These BiKs will become exempt from income tax and NICs and therefore not need to be reported to HM Revenue & Customs (HMRC)

Debt Management & Banking (DMB) Agent Dedicated Line (ADL)

The DMB ADL was introduced by HMRC on 28 April 2014 and can be contacted on

0300 200 3887. This line provides agents with a priority service to contact DMB to discuss their clients’ tax affairs.

The DMB ADL now offers the facility for agents to request full payment information

for their client’s PAYE/CIS accounts where an agent authorisation is in place.