HMRC has published Agent Update Issue 147, bringing together the latest guidance, service updates and reminders for tax agents and advisers.
Key items in this issue include:
- Updated Self Assessment guidance on reporting directorships, close companies and dividend income.
- Multi-factor authentication (MFA) – the final activation window for agent accounts began on 28 September 2026 and runs until 15 October. Agents who have not yet been activated are being encouraged to prepare to avoid disruption.
- Making Tax Digital for Income Tax – a reminder that the second quarterly update deadline is 7 November 2026, together with further guidance for agents preparing clients.
- Self Assessment registration – HMRC is encouraging agents to register clients who need to complete a return as early as possible.
- Employment Related Securities (ERS) – reminders about penalties where 2025/26 end-of-year returns remain outstanding.
- VAT – businesses that participated in the temporary reduced VAT rate for eligible children’s meals, tickets and family attractions should now have returned to the standard rate.
- A new HMRC online tool allowing agents and clients to check filing and payment deadlines for Self Assessment, VAT, PAYE and the Construction Industry Scheme.
The update also covers payrolling benefits in kind, tax on savings interest, P87 mileage claims, the UK Carbon Border Adjustment Mechanism and developments to HMRC’s online agent services.
Read HMRC Agent Update Issue 147:
https://www.gov.uk/government/publications/agent-update-issue-147/issue-147-of-agent-update
