Guidance

Agent update: issue 111

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 20 September 2023.

This month’s highlights include:

  • correcting payroll mistakes for an earlier tax year
  • reporting of Electricity Generator Levy receipts
  • National Minimum Wage
  • COVID-19 helpline
  • meeting the Public sector equality duty in compliance activity

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Published 16 August 2023
Last updated 21 September 2023 + show all updates
  1. Guidance about correcting payroll mistakes for an earlier tax year has been removed. A revised version of the content will be published in a future agent update.

  2. The launch date of the overlap relief online form has been changed to 11 September 2023.

  3. A link has been added to register for live webinars on salaried hours work and the National Minimum Wage.

  4. First published.