Guidance

Issue 117 of agent update

Published 21 February 2024

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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-117/issue-117-of-agent-update

Technical updates and reminders

Tax

EU Exit

Making Tax Digital

HMRC Agent Services

Details of live consultations and links to responses, changes to HMRC service and guidance, including:

Agent online forum and engagement

Latest updates from the partnership between HMRC and the main agent representative bodies. Including:

Tax

National Insurance contributions rates reminder

Most employees by now will have received a payslip reflecting the main Class 1 National Insurance contributions rate reduction from 6 January 2024 from 12% to 10%.

We are reminding agents that they can direct clients paying the main Class 1 rate to an online tool where they can estimate how the January 2024 National Insurance contributions changes will affect them.

Read further details on Class 1 National Insurance contributions rate and employee rates and category letters.

Changes for agents’ self-employed clients are due to take effect on 6 April 2024.

The main changes include:

  • a reduction to the main rate of self-employed National Insurance contributions (Class 4 National Insurance contributions) by 1% from 9% to 8%
  • self-employed people with profits above £12,570 will no longer be required to pay Class 2 National Insurance contributions, but will continue to receive access to contributory benefits including the State Pension

See more information on ‘Cutting National Insurance for the self-employed’ in the Autumn Statement 2023 factsheet.

Paying PAYE (Pay As You Earn)

Paying PAYE and payment allocations

We often receive requests for reallocation of payments for PAYE employers. To help us to make sure your client’s payments are allocated correctly, note the following tips when making PAYE payments to HMRC.

Paying with the correct reference

Your client needs to include the 13-character accounts office reference, to make sure the payment is allocated to your client’s PAYE account.

If your client wants to make sure that HMRC allocates the payment to a charge for a particular tax period, they need to add 4 numbers to the end of the accounts office reference. These final 4 numbers advise HMRC which tax year and month or quarter the payment is for. Your clients need to include all 17 characters without any spaces to ensure the payment is allocated correctly.

To find more information and guidance about the numbers to include with your clients payments, go to Pay employers’ PAYE — reference numbers for early and late payments on GOV.UK.

Variable Direct Debit

In October 2022 we introduced a new Direct Debit option for PAYE. The service enables your clients to set up a variable Direct Debit instruction. This instruction authorises HMRC to automatically collect payments due from the employer’s bank account, based on the amount in your client’s return. This ensures payments are received by HMRC on time and allocated to the correct charge.

The service can be accessed and managed through Pay employers’ PAYE — Direct Debit or directly through your clients’ PAYE online service account.

If you’re making payments through the variable Direct Debit, or paying through the online service, you won’t need to find the correct references to include with the payment. The service will work out the numbers for you.

Update on the P87 form and Marriage Allowance transfer claim form (MATCF)

The new P87 and MATCF forms are available to view now.

As we announced on 30 October 2023, all agents submitting a P87 or MATCF repayment claim on behalf of their clients, and who are wanting to receive the repayment directly, will need to use the new standard HMRC forms from 26 February 2024.

The new forms have been added to the relevant pages on GOV.UK. You can find form:

Visit these pages if they are of relevance to you and familiarise yourselves with the changes to the existing forms.

When to submit these new forms

Do not submit the new forms prior to 26 February 2024. Forms dated and submitted to HMRC before 26 February 2024 will be rejected. You should continue to send existing P87 and MATCF claim forms until the new versions go live on 26 February 2024.

Using these new forms

From 26 February 2024 onwards, both forms need to be submitted on paper to HMRC exactly as they print out on GOV.UK.

You should not amend or change the form.

However, if it is absolutely essential for your internal processes (for example, you need to add a company logo or bar code reference to the form to connect it to your own systems) you may replicate, print and submit the form. You can only make changes in the white space at the top of the form. Any other changes or additions outside of the white space at the top of the form will result in the claim being rejected and returned to the agent, who will need to submit again using the correct format.

Changes made to the forms

The updated claim forms will include:

  • a question to ask if the taxpayer is nominating a professional that charges a fee for their services to act on their behalf
  • a space to capture the nominated agent’s Agent Reference Number (if an agent is acting on behalf of a client)

Changes to Income Tax or PAYE repayments process

From the 26 February 2024, you will need to provide your Agent Reference Number (ARN) when submitting a P87 or MATCF form if:

  • you are making a claim on behalf of others
  • you want to receive a repayment on behalf of your client

There is a required field to complete your ARN.

Failure to add your ARN to the designated nomination section on or after this date will result in repayments for valid claims being paid directly to the taxpayer, not the nominated third party.

You will also need to ensure your client has completed the section which informs us whether they are nominating a professional to act on their behalf for the purposes of the repayment claim. Failure to select ‘Yes’ or ‘No’ in the appropriate section could also result in repayments for valid claims paid directly to the taxpayer, not the nominated third party.

Submitting your clients’ 2024 to 2025 Annual Tax on Enveloped Dwellings (ATED) returns

Check to see if your client is required to file a return for ATED.

ATED is a tax on companies and other corporate bodies that own UK residential properties valued more than £500,000.

The next ATED chargeable period is 1 April 2024 to 31 March 2025. For properties held on 1 April 2024, returns for this period must be filed and any charge paid by 30 April 2024. 

When preparing to send your client’s 2024 to 2025 ATED return, you must use the same credentials used to set up the ATED online account. Make sure your clients regularly log in to their Government Gateway account. If they don’t sign in for 3 years, their account details will be deleted, and they won’t be able to access their account anymore.

You can begin populating an online ATED return for 2024 to 2025 from around mid-March 2024 but you can’t submit it before 1 April 2024.

If your client has disposed of a property, you should submit an amended return, or contact us to tell us about this change. You should also contact us if your client has had a change in their circumstances, for example they no longer need to file a relief return, as this will avoid unnecessary contact.

If you’re unable to use the ATED online service, further information can be found in the ATED returns notice. Do not send old versions of the ATED paper return that you may have saved. 

More information about ATED is available on GOV.UK.

Corporate Interest Restriction — update from HMRC

HMRC has identified various mistakes that agents and customers are making in respect of the Corporate Interest Restriction (CIR).

This article reminds you about relevant deadlines and acceptable ways to appoint a reporting company and submit interest restriction returns (IRRs). It also sets out the common errors seen by HMRC.

If you would like to appoint a reporting company, you must do so within 12 months of the end of the relevant period of account. The appointment must be sent to HMRC electronically, using either the online submission form on GOV.UK or using commercial software.

A reporting company must submit an IRR within 12 months of the end of each period of account. IRRs must be submitted electronically using the submission form on GOV.UK or using commercial software.

Where the ultimate parent of a CIR group changes, and the new ultimate parent company is not already the parent of a CIR group, a new CIR group is created. A reporting company must be appointed for the new CIR group before any IRRs are submitted for the new CIR group.

The following are the most common errors seen by HMRC:

  • reporting company appointments are submitted late and do not contain all the required information — this means the reporting company appointment is invalid
  • IRRs are submitted but are invalid because no reporting company has been validly appointed
  • the online form is not completed correctly — for example, the figure for qualifying net group-interest expense (QNGIE) should never be larger than the figure for aggregated net group-interest expense (ANGIE) — figures in boxes should correspond to those in any supporting attachment
  • CIR groups with companies seeking to reactivate previously disallowed interest amounts have not submitted an IRR for the reactivation period as required, and this means the reactivation is invalid
  • CIR groups seeking to apply the group ratio have not been appointing a reporting company and submitting an IRR, and this means the application of the group ratio is invalid
  • errors are being made in the calculations — for example, not excluding exchange gains and losses adjustments from the calculation of tax-interest, or not adjusting the calculation of tax-interest and tax- earnings before interest, tax, depreciation and amortisation (EBITDA) where double taxation relief has been claimed
  • companies are not disallowing their pro-rata share of the total CIR disallowance (using the fixed ratio method) where no IRR has been filed

Further guidance is available on GOV.UK.

Submitting an electronic corporate interest restriction return

CIR rules including deadlines and calculations

Income Tax — basis period reform

HMRC has been working on creating more awareness for the basis period reform changes from April 2024.

In February 2024, HMRC will be sending our unrepresented customers a mailshot which will give information on the basis period reform changes and signpost them to the support available to help with the changes.

HMRC will also be releasing a basis period reform YouTube video that will help our customers with the changes and highlighting what support is available.

Further guidance on Income Tax: basis period reform is available on GOV.UK.

HMRC’s approach to how we treat insolvent members of a VAT Group has changed

We’ve received representations from Insolvency Practitioners and businesses, who asked for greater flexibility when dealing with VAT groups and insolvent companies.

We conducted an internal review, where we were able to confirm that when an Insolvency Practitioner is appointed, most insolvent group members of VAT groups maintained common control with solvent members. Control of VAT group members only changes if the Insolvency Practitioner sells shares or reorganises the shares or voting arrangements.

We have decided we will no longer automatically remove insolvent members from VAT groups and allow them to join as long as control conditions are still met. This change will not be retrospective and will take effect from 22 January 2024.

Updated guidance can be found on the following pages:

The joint and several liability of VAT groups will be unaffected by this change.

Research and Development update

Last month we published an update about the Research and Development (R&D) changes announced at Autumn Statement. The current Research and Development expenditure credit (RDEC) and small and medium-sized enterprise (SME) schemes will be merged from 1 April 2024 and the rules around the use of nominations and assignments have changed.

Legislation is included in Finance Bill 2023-24, which is progressing through parliament and is expected to receive Royal Assent by the end of February 2024.

The government recognises the challenges for businesses to understand and adapt to a new set of rules. Therefore, this month, we have published draft guidance on the subcontracting and overseas rules for consultation. To ensure this guidance is as helpful as possible, we welcome comments from any individuals or organisations who make sue of or provide tax agent services for R&D tax reliefs. The Research and Development consultation closes on the 1 March 2024.

The government will publish further guidance on the merged scheme and enhanced support for R&D intensive loss-making SMEs ahead of the implementation of the reforms in April. Further guidance will be added to the Claiming Research and Development (R&D) tax reliefs page.

All businesses and agents who act on their behalf have a responsibility to ensure that they understand the R&D changes coming into force from April 2024, and to make accurate and complete claims.

Further information of R&D changes announced in the Autumn Statement 2023 can be found on GOV.UK.

Merger of current small or medium enterprise (SME) and Research and Development Expenditure Credit (RDEC) schemes

Technical note on changes to research and development tax reliefs at Autumn Statement 2023

EU Exit

Register for the new digital system that manages ‘Union goods’

Union goods are goods that:

  • are produced in the customs territory of the EU
  • are imported goods that are in free circulation
  • have had all import duties and taxes paid

Union goods are not subject to EU customs processes. All goods within the customs territory of the Union that are not under customs control are presumed to be Union goods. Goods produced or are in free circulation in Northern Ireland can also benefit from these arrangements.

The customs status of the Union goods must be proved when the goods return to the customs territory of the EU, if goods are transported between EU countries, or between EU countries and Northern Ireland by a route that deviates outside the customs territory of the EU, including goods moving through Great Britain,

This is called ‘Proof of Union Status’.

What is changing

From 1 March 2024, there will be a new European system to store, manage and retrieve Proof of Union Status (PoUS). This will replace the T2L certificate and suppliers’ declarations with a digital way of proving the customs status of Union goods.

Transit and Regular Shipping Services (RSS)

Transit and Regular Shipping Services are not affected by the introduction of the new PoUS system and will continue to confirm the status of goods as they do currently.

How to get ready to use the new digital system

From 1 March 2024, you will need to use the new PoUS system to upload your data to create an endorsement request. To access PoUS through the EU Portal, traders will need to register for Uniform User Management (UUM).

Initially you should email [email protected] and provide the following information:

  • your name and email address
  • confirmation you want to register
  • your Northern Ireland business address
  • your XI EORI number

You will then be sent a link to register onto the EU trader portal to authenticate access and allow you to access the PoUS system when it is available in March 2024.  

Once registered, traders will be able to submit a PoUS endorsement request. HMRC will then consider the request and, if satisfied, endorse the PoUS, which will be available to customs authorities in EU countries.

PoUS will remain valid for 90 days following their endorsement. Retrospective applications for the endorsement of a PoUS will only be approved in exceptional circumstances.

More information and learning

For more information on the legislative changes, you should search for ‘Customs status of goods in the Union Customs Code Regulation 952/13 — Document 32013R0952’.

For a free learning package, you should search for ‘Customs and & Tax EU Learning Portal, Customs status of goods.’

If you have any questions, email us at [email protected].

Changes for goods moving from the island of Ireland to Great Britain

From 31 January 2024, some goods face full customs controls when moved from Irish ports to Great Britain (England, Scotland and Wales).

Traders will need to complete import processes for goods if they are imported directly from Ireland into Great Britain.

Traders moving goods from Northern Ireland to Great Britain through Irish ports also have to complete import processes if they are:

  • non-qualifying Northern Ireland goods
  • excise goods (alcohol, tobacco, and energy products), weapons of mass destruction related goods (such as certain fissionable material) or endangered species (further details are available in the Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020)
  • goods which do not move directly to an Irish port once they have left Northern Ireland for example, goods which are held in storage in Ireland

Traders can find out more by using the step by step guide for importing goods on GOV.UK. If you have any questions, visit Imports and exports: general enquiries.

Making Tax Digital

Making Tax Digital for Income Tax Self Assessment — an opportunity to take part in testing

From April 2026, Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) will require self-employed individuals and landlords with income over £50,000 to keep digital records and send quarterly updates to HMRC, using compatible software. Those with an income over £30,000 will need to do this from April 2027.

From April 2024, HMRC is carrying out further testing to ensure that when the system is launched in April 2026, it provides agents and their clients with the best experience.

We’re encouraging agents to take part in the testing programme from April 2024. Taking part in testing is a good opportunity to familiarise yourself and a small number of your clients with MTD for ITSA well ahead of 2026, so you can prepare your business and be ready to support the rest of your clients. During testing you’ll have access to a dedicated customer support team to help you through the process and your feedback will help shape the system.

You need to check with your client before signing them up. Once you’ve done this, you can voluntarily sign them up if they meet the right criteria. More information on how to sign-up and who is eligible will be shared in future agent updates and on GOV.UK.

To take part in testing, agents need to be registered with HMRC for an agent services account (ASA). You can find out how to create an agent services account on GOV.UK.

Agents can also keep up to date with the latest MTD news and guidance through this monthly agent update and by subscribing to HMRC’s help and support email service.

Removal of ‘VAT for Agents’ from HMRC’s Online Agent Authorisation (OAA) service

HMRC has removed ‘VAT for Agents’ from the OAA service.

Agents who wish to be authorised to represent their clients for VAT must do so in the ASA. This process is known as a ‘digital handshake’. You can find out how to create an agent services account on GOV.UK.

The ability to copy across to the ASA any ‘VAT for agents’ authorisations generated through OAA to the ASA has been removed.

HMRC has already emailed agents to update them of this change, which came into effect on 16 February 2024.

How this affect agents

You will need to use ASA for all VAT authorisations from now on.

If you already use the ASA for all VAT authorisations, you will see no change and do not need to take any further action.

You will no longer be able to use the ‘VAT for Agents’ service in OAA to seek authorisation to represent clients or copy across your relationship to your ASA.

Any ‘VAT for Agents’ authorisation codes already generated in OAA service must be used before 18 March 2024.

If you have already used OAA to get authorisation to represent a client for VAT but have not already copied your client across to your agent services account, you may need to complete a digital handshake to continue to act for them.

These changes apply to both advisory agents and agents filing VAT returns.

How this affects clients

For new VAT authorisations completed on ASA, your clients must use the web link you send them to complete a digital handshake. Clients must have a Government Gateway ID to do this.

Your clients must complete their part of the digital handshake within 21 days of you receiving the link. After 21 days, the link will expire, and you will need to begin the process again to generate a new link.

HMRC will not send any links or codes directly to your clients when you seek authorisation to represent them.

Guidance to support your clients through the digital handshake is available on GOV.UK.

Why this is happening

HMRC has several online services available to agents, many of which are now nearing the end of their lifespan.

HMRC is starting to move all the functions from these legacy services into a single point of access, which is ASA. By doing so, HMRC aims to make using online services simpler and more consistent across all areas of work.

The agent services account offers agents the ability to get authorised to represent their clients and to transact on their behalf. This also removes the need to map across details to the ASA using authorisation codes generated in OAA.

HMRC Agent Services

HMRC agent forum — important information for all users

All agent forum and customer forum users will have recently received an email asking whether they wish to retain their membership of the forum. 

This has been undertaken to comply with UK GDPR legislation. The email requests users to select the ‘opt-in’ button on the email which links to a landing page confirming that forum registration will continue.

Forum users who do not select the ‘opt-in’ button will have their access removed on or shortly after 23 February 2024.

Self Assessment — well done and thank you

A record 11.5 million tax returns were submitted by the Self Assessment deadline. Over 97% of these were filed online.

A big thank you to tax agents, who assisted their clients in submitting 6.6 million tax returns by the deadline (4.6 million were from individuals).

Anybody who has not submitted their tax return should act quickly. Late filing and late payment penalties are charged for failure to meet the deadline.

A round up of Self Assessment 2024 can be found in our latest press release.

Changes to the form R40

From 30 April 2024, all paid tax agents submitting an R40 form to claim a refund of Income Tax deducted from savings and investments on behalf of their clients may use the new standard HMRC form. If you want to be the nominated third party receiving the repayment, you must use the HMRC version of the nomination section on the new standard form and include your Agent Reference Number. If you do not complete the nomination section, repayment for valid claims will be paid directly to the taxpayer.

Where the new form is available

The new R40 form is available for download on the claim a refund of Income Tax deducted from savings and investments page.

Changes made to the form

We have added a field which allows agents to complete their ARN within the nomination section, as well as a space where your client can confirm whether they have nominated a professional to act on their behalf.

We have also added a section where you can confirm that supplementary evidence has been included alongside the claim

When the new R40 form should be used

Agents can start using the new R40 form immediately.

Changes to Income Tax repayments process

From 30 April 2024, if you’re a paid tax agent submitting R40 claims on behalf of others and you want to receive repayment on behalf of your client, you will need to provide your ARN when submitting the form. There is a required field to complete your ARN.

Failure to complete the designated nomination section on the R40, including your ARN, on or after 30 April 2024 will result in repayments for valid claims being paid directly to the taxpayer, and not the nominated third party.

You will also need to make sure your client has completed the section which informs us whether they are nominating a professional to act on their behalf for the purposes of the repayment claim. Failure to select ‘Yes’ or ‘No’ in the appropriate section could also result in repayments for valid claims being paid directly to the taxpayer, and not the nominated third party.

Submitting evidence alongside R40 claims for interest paid on Payment Protection Insurance (PPI)

As communicated on 6 December 2023, HMRC now requires taxpayers, or agents representing them, to submit evidence of the original PPI payment as a supplementary item alongside their claim. Claims can continue to be made using the R40 form but evidence must be attached at the time of submitting the claim. You can find guidance on what qualifies as acceptable supporting evidence on a PPI claim on the claim a refund of income tax deducted from savings and investments page.

Extending Agent Dedicated Line (ADL) webchat service and progress chasing

On 30 January 2024, we emailed agents on our database to advise that we would continue to offer webchat services for our ADL beyond 31 January 2024 on both SA and PAYE.

We also advised that we have changed the support provided to agents who are progress chasing SA, PAYE and PPI tax relief repayments on the ADL.

We wanted to remind agents that: 

  • our SA ADL webchat will continue to focus on all SA topics and the service can be accessed through our Self Assessment digital assistant — agents who have urgent or complex SA queries and need to speak to one of our advisers can still call our ADL, selecting option 1 from the menu
  • our PAYE webchat service now focuses on repayment queries and can be accessed through PAYE digital assistant — agents with PAYE coding queries or complex PAYE queries can still call the ADL, selecting option 2 from the menu

From 1 February 2024, all agents who wish to progress chase repayment queries need to consult the ‘Where’s my reply’ tool first before contacting us. If the expected date of processing shown on ‘Where’s my reply’ has not passed, our advisers will be unable to help with the query.

If the date has passed, agents can contact us to check the status of their repayment claim. Progress chasing is defined as contact to find out when the repayment claim is likely to be processed or paid.

From 1 February 2024, if an agent wishes to progress chase a PAYE repayment once the date on ‘Where’s my reply’ has passed, this must be done using the PAYE webchat service only, where we will be able to provide dedicated and expert support. 

We appreciate the support of the agent community as we refine our services to be able to better support our customers.

HMRC and Border Force publish new Illicit Tobacco Strategy

Since 2000, the UK has had a strategy in place to tackle the illicit tobacco trade, resulting in significant reductions in the size of the UK illicit tobacco market.

In 2015 HMRC and Border Force jointly published their strategy, ‘Tackling illicit tobacco fraud: from leaf to light’.

Since the strategy publication, HMRC and Border Force have protected more than £19bn in revenue and seized over 10.6bn illicit cigarettes and over 1,600 tonnes of non-UK duty paid hand-rolling tobacco. There have also been more than 1,500 people convicted in relation to tobacco crime over the same period.

On 29 January 2024, we published the new joint HMRC and Border Force Illicit Tobacco Strategy ‘Stubbing out the problem’ which takes an innovative approach to tackling two overarching aims. These are:

  • reducing the demand for illicit tobacco and
  • addressing the problem at source by tackling organised crime groups

The new strategy supports the wider government ambition to deliver a ‘smokefree generation’.  

The illicit tobacco trade is harmful at many levels, as it:

  • undercuts law-abiding businesses
  • funds other organised crime with its proceeds
  • increases the tax burden on honest taxpayers

HMRC estimates that in 2021 to 2022 the illicit tobacco market was worth £2.8bn in unpaid excise duty and related VAT.

The new Illicit Tobacco Strategy:

  • sets out how HMRC and Border Force will target the demand for illicit trade as well as the supply
  • is supported by more than £100 million of new government funding over the next 5 years to boost existing HMRC and Border Force enforcement capability
  • establishes a new, multi-agency Illicit Tobacco Taskforce, which combines the operational, investigative and intelligence expertise of various agencies, bolstering our ability to disrupt organised crime and help evolve the Illicit Tobacco Strategy

Anthony Usher, Deputy Director, HMRC Fraud Investigation Service, said:

‘Illicit tobacco undermines legitimate retailers, funds wider crime, and harms public health while depriving the public purse of around £2.8 billion a year.

Our updated strategy reinforces HMRC and Border Force’s determination to tackle this organised criminal trade that harms our communities and drive down the demand for these illicit products.

The strategy is backed by more than £100 million over five years and will support the government’s goal of creating the first smokefree generation.

We encourage anyone with information about the smuggling, distribution or sale of illicit tobacco to report it online’.

Read the new Illicit Tobacco Strategy ‘Stubbing out the problem’ in full on GOV.UK.

HMRC’s continuing activity relating to the Pandora Papers

The Pandora Papers was the largest release of offshore data by the International Consortium of Investigative Journalists, which involved 11.9 million leaked documents.

The papers contain data regarding a range of individuals, covering all areas of the HMRC customer base. A large portion of the data relates to customers who have set up or have interest in companies in low tax or secrecy jurisdictions. 

HMRC are issuing a further letters outlining key risks specific to the taxpayers’ individual domicile position. The letters inform recipients to report all their overseas income or gains that they owe UK tax on, or face penalties of up to 200% of any tax due or they may face prosecution. The letters also encourage recipients to seek professional advice. 

HMRC leverages all available resources, including information obtained from a wide variety of sources, to effectively tackle instances of tax avoidance and evasion. The Pandora Papers has provided HMRC with valuable insight that will be used to identify individuals who may have a UK liability because of their links to offshore entities. 

HMRC’s position is clear — there is no safe haven for those attempting to evade their UK tax obligations.

Litigation Settlement Strategy webinar

If you are interested in how HMRC uses the Litigation Settlement Strategy to try and resolve tax disputes through civil law, you can register now for the live webinar.

You will learn about the key principles of the Litigation Settlement Strategy and how these principles ensure that HMRC treats its customers consistently.

Wealthy External conference minutes

The first Wealthy External conference was hosted by the HMRC’s Wealthy Team at HMRC’s regional centre in Croydon on 20 October 2023.

Representatives from professional bodies and key agent firms joined members of the Wealthy Team to share ideas on how the Wealthy Team and agents could work together to enhance co-operative working relationships between HMRC, Wealthy customers and their representatives.

The event also considered how the Wealthy Team and agents could tackle risks in the Wealthy population including capital gains tax and international risk. The minutes from the conference have been published and are available on the Wealthy External Forum GOV.UK page.

Support for customers who need extra help

We have principles of support for customers who need extra help. These set out our commitment to support customers according to their needs, and underpin the HMRC Charter.  

Find out how to get help and what extra support is available.

Tax agent toolkits

HMRC have 20 tax agent toolkits available for you to download and use. They have been designed to address the most common errors seen from previous years. They include checklists of the key issues to consider and links to HMRC technical guidance and manuals.

Be aware that our toolkits are currently being updated.

Here is the breakdown of toolkits by category:

By identifying the most common errors this may prompt a conversation between you and your clients to ensure submissions are correct.

Contact

Complain to HMRC

You can complain to HMRC.

To make a complaint to HMRC on behalf of your client you must be appointed as their tax adviser.

Where’s my reply for tax agents

Find out when you can expect to get a reply from HMRC to a query or request you have made. There is also a dedicated service for tax agents to:                               

  • register you as an agent to use HMRC Online Services
  • process an application for authority to act on behalf of a client

Manuals

You can check the latest updates to HMRC manuals or subscribe to automatic notification of changes. You can also suggest improvements for pages of our manuals by using the feedback options in the page footer.

Online

Online training material and useful resources for tax agents and advisers

HMRC videos on YouTube, online learning modules, and live and pre-recorded webinars are available for tax agents and advisers providing you with free help, learning and support on topical subjects.

Publications

National Insurance Services to Pensions Industry: countdown bulletins

Countdown Bulletin 53 has been added to this collection.

Revenue and Customs briefs

These are briefs announcing changes in policy or setting out the legal background to an issue. They generally have a short lifespan, as announced changes are incorporated into permanent guidance and the brief is then removed.

Agent online forum and engagement

Issues Overview Group

Focus on systemic issues

The primary focus of the agent forum is to assist HMRC to identify potential high impact systemic issues that are having a widespread effect on the operation of the tax system. HMRC can then update agents on resolution, and where required provide improved communications, or workarounds to mitigate the impact.

HMRC will use input from professional bodies and agents and prioritise action after considering potential impacts. We will consider:

  • the number of customers involved
  • availability of workarounds
  • changes possible which align with HMRC resourcing, technical, and financial constraints within current budgets

Agent forum posts which link to lower priority systemic issues will be retained as a source of input for potential future changes should funding or prioritisations change. Posts which do not provide evidence to support a potential systemic issue or are primarily comment or opinion will be locked and closed and can be removed.

Requests for additional evidence

Where HMRC, professional bodies, and agents consider a potential issue warrants increased prioritisation, agents may be requested to provide additional evidence to support assessment of the impact and increased prioritisation. Where evidence does not change prioritisation, the post may be closed, and will be available for consideration in future changes.

Professional body referral

When agents consider the final response closing a potential issue warrants further review, such as, misinterpretation of the query on arrival, or incorrect technical response, they can then approach their professional body to request reconsideration, or a discussion within the Issues Overview Group.

Contact information for professional and representative bodies

If you are not a member of a professional body, contact the agent engagement mailbox: [email protected].

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