HMRC Agent Update 145 contains a wide range of technical updates, important reminders and opportunities for tax agents and advisers.
As the full update is extensive, we have grouped the individual topics below into four categories: Tax, Making Tax Digital, HMRC Agent Services and Agent Engagement.
Members can select the links most relevant to their practice or clients and read the full guidance directly on GOV.UK. Several of the updates include important deadlines or actions, so we recommend reviewing any relevant topics promptly.
Tax
- Mandatory payrolling of benefits in kind to launch in phases
- Capital Gains Tax — carried interest
- Voluntary National Insurance contributions for periods abroad
- Vaping Products Duty and Vaping Duty Stamps Scheme — apply for or amend approvals by 31 July 2026
- HMRC launches Advance Tax Certainty Service for major investment projects
Making Tax Digital
HMRC agent services
- Winter payment recovery and opt out
- Self Assessment payment on account deadline: 31 July — remind your clients
- Tax adviser registration — check if you need to register by 18 August
- Multi-factor authentication — do not miss the chance to activate early
- Reporting suspicious activity in an HMRC online account
- UK — India Double Contributions Convention
- Corporation Tax late filing penalties: reminder on temporary delay to notices
- Providing feedback on HMRC Manuals
