Guidance

Agent Update: issue 104

Get guidance from HMRC if you're a tax agent or an adviser.

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Agent Updates give guidance and news to tax agents and advisers.

The next edition will be out on Wednesday 15 February 2023.

This month’s edition includes:

  • Plastic Packaging Tax — time to submit quarter 3 returns and pay by 31 January 2023
  • GOV.UK guidance for self-employed
  • Customs Declaration Service exporter deadline extended to 30 November 2023
  • changes to VAT penalties and interest from 1 January 2023
  • helping more customers use our online services

If you would like to know when all future editions of the Agent Update are published, sign up to receive email reminders.

Published 18 January 2023