HMRC agent update – October
15 October 2021
HMRC has published its latest agent update, providing information on developments relevant to agents processing payroll and tax. This update covers a wide range of topics with links provided where further information is needed.
• Details of live consultations and updated guidance pages on GOV.UK
• Agent forum updates
• End of the extended appeal window if there a delay was due to COVID-19
• Bulk appeal process is no longer in effect, appeals now use the usual process
• Declaring COVID-19 support scheme overpayments such as the Coronavirus Job Retention Scheme (CJRS) and Eat Out to Help Out (EOTHO) schemes
• Additional help and support with CJRS over/underpayments
• UK-Swiss Convention on Social Security Coordination
• Employment status guidance for dentists to be withdrawn from 6 April 2023
• Guidance published on how to spot and avoid non-compliant umbrella companies engaging in tax avoidance schemes
• An overview of the incoming health and social care levy and its impact on individuals, employers and dividend holders
• Completing 2021 to 2022 Self-Assessment tax returns for student or postgraduate loan borrowers
• Update on off-payroll working rules (IR35) now that six months have passed since the rules changed for the private sector
• VAT reverse charge on construction and building services and its alignment with Construction Industry Scheme (CIS)
• Making tax digital updates
• When you can expect to get a reply from HMRC tool released
• Signposting to 19 agent toolkits HMRC has created to address the most common errors that have occurred in previous years with tax and payroll
HMRC is also trialling a pre-release (beta) version of its PAYE for agents online service. It is being extended out on a rolling basis, with eligible agents being prompted at log in. Agents with fewer than 2,000 clients may be eligible in early October, and by mid-October, those with fewer than 5,000 clients.
The pre-release version of the service will allow agents to see a list of authorised clients, view tax codes, student loan notices and file forms and returns on their behalf.
The service will also show the same information available to the clients on their Business Tax Account, such as employer liabilities and payments. Currently agents will need to confirm they act for a client before being able to see the liabilities and payments data, but this step will be removed in late October.
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