16 November 2023
HM Revenue and Customs (HMRC) published its issue 114 Agent Update for tax agents and advisers. Agent updates give guidance and news to tax agents and advisers.
This edition covers topics under the headings:
Tax
- Electric charging of company cars and vans at residential properties
- Update on agent registration
- Update on UK implementation of global tax reform — Pillar 2
- Help to check if work qualifies for Research and Development (R&D) tax relief
- Relevant motoring expenditure — impact of recent Upper Tribunal decision on National Insurance contributions
- Property business arrangements involving hybrid partnerships — Spotlight 63
- Returns for deceased persons and estates in the administration period
- Overlap Relief — preparing for the new tax year basis.
EU Exit
HMRC Agent Services
Details of live consultations and links to responses, changes to HMRC service and guidance, including:
- Tips for when you must use post
- Changes to the Apprenticeship Levy Manual
- Electronic sales suppression (ESS) a year on: HMRC continues clamping down on major till fraud
- Making sure you stay on top of your workplace pensions duties
- Getting ready for Self Assessment
- Income Record Viewer — client authorisation.
Agent Forum and engagement
Latest updates from the partnership between HMRC and the main agent representative bodies, including:
- Issues Overview Group and agent forum
- Agent online forum — hints and tips to improve posts
- Digital signatures
- Income Record Viewer
- Marriage Allowance
- Contact information for professional and representative bodies.
Keep an eye out for further news articles expanding on some of these key 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.