HMRC Agent Update: issue 105

16 February 2023

HM Revenue and Customs (HMRC) publishes its issue 105 Agent Update for tax agents and advisers. This month’s update provides information in the areas of tax, making tax digital, the agent forum and engagement.

Some of the key highlights are:

End of year reporting for employers

  • new informal payrolling benefits arrangements from 6 April 2023 will no longer be accepted. In addition to this, from 6 April 2023 all P11D and P11D(b) forms must be reported online. This is also published in the February 2023 Employer Bulletin and you can read more here

Workplace pensions duties

  • a webinar will take place on 14 March 2023 which is just for advisers. It will cover what employers need to do to meet their automatic enrolment duties, including completing re-enrolment, calculating pensions contributions and how to help employers avoid common errors


  • there are 90,000 pages of content in the manuals on GOV.UK. Improvements can be suggested by using the feedback options listed in the issue


  • any changes such as a client’s name, business name, address, telephone number or email address, should be notified by telephoning the employer’s helpline on 0300 200 3200

Other areas also covered in the issue are:

  • income record reviewer
  • budget payment plan for customers
  • submitting client’s 2023/24 Annual Tax on Enveloped Dwellings (ATED) returns
  • businesses urged to disclose till misuse
  • how to update designatory details with HMRC
  • correction on agents services account details in Agent Update 103 issue.

Keep an eye out for our reporting on the next edition due on 22 March 2023.

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.