Guidance

Issue 141 of Agent Update

Published 19 March 2026

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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-141/issue-141-of-agent-update

Technical updates and reminders

Developments and changes to legislation and allowances relating to UK tax.

Tax

Borders and Trade

Making tax Digital

HMRC Agent Services

Agent Engagement

Tax

New online forms — Reserved Investor Fund and co-ownership authorised contractual schemes

We have published a new online form for Reserved Investor Fund (RIF) operators to notify HMRC of changes to their scheme or make an exit notice.

This replaces the temporary PDF form which was published when the RIF regime came into existence in March 2025.

From 6 April 2026, RIF operators must use the online forms to submit:

We have also published an online form for operators of co-ownership authorised contractual schemes (CoACS) to submit accounting period information. There has been no change to the information requirements for CoACS.

Unlocking business growth through tax reliefs — Investment Zone special tax sites in Scotland

On 26 February 2026, special tax sites were established within the Scottish Investment Zones. Under the Modern Industrial Strategy, one site was designated in the Glasgow City Region and 3 in the North East of Scotland, with the aim of fostering business growth and attracting investment through locally led initiatives.

They do this through targeted tax relief incentives that can help your business expand and create highly skilled jobs.

The targeted tax reliefs include:

  • enhanced structures and buildings allowance
  • enhanced capital allowance
  • employer National Insurance relief
  • Land and Buildings Transaction Tax
  • full business rates relief or non-domestic rates relief

Find out more about Investment Zones and their special tax sites in England and how they could support your business growth.

This designation in Scotland brings the total number of special tax sites to 16 across the UK.

Special tax sites in England were designated in the North East, West Midlands, Liverpool City Region and East Midlands.

Special tax sites in Wales were designated in the Flintshire and Wrexham Investment Zone.

Proposals for an Enhanced Investment Zone in Northern Ireland will be provided in due course.

Introduction of new miscarriage entitlement and day-one rights for Parental Bereavement Leave and Pay in Northern Ireland

The Department for the Economy in Northern Ireland intends to introduce significant changes to Parental Bereavement Leave and Pay. These changes will apply to parents who suffer the loss of a child under the age of 18, including stillbirth from 24 weeks of pregnancy. This will also now extend to miscarriage entitlement, which includes both spontaneous loss and specified medical interventions.

From 6 April 2026 these changes will apply to Northern Ireland employees only.

New eligibility for miscarriage

Employees who experience a miscarriage, or who have a defined connection to a woman who has experienced a miscarriage, will now be entitled to Parental Bereavement Leave and Pay, ensuring support during this difficult time.

Evidence requirements for the miscarriage entitlement

Like the existing arrangements for Parental Bereavement Leave and Pay, there will be no medical evidence requirements placed upon the employee. To qualify for Statutory Parental Bereavement Pay, an employee who has experienced loss must submit a simple written self-declaration. This should confirm they meet all eligibility requirements, include their name and specify the date when the miscarriage happened or was discovered to have occurred by the woman who experienced it.

Statutory Parental Bereavement Pay becomes a day-one right

All cases of entitlement will qualify for Statutory Parental Bereavement Pay from the first day of employment, removing previous service and minimum earnings requirements.

Employees can rely on either their actual earnings or expected earnings based on reasonable assumptions, ensuring that no employee is left unsupported at a time when compassion and understanding are essential to their welfare.

Important points to be aware of are:

  • cases where entitlement was gained before 6 April 2026 will continue under the existing rules
  • the right for miscarriage entitlement is not retrospective and will not apply to miscarriages which occurred or were discovered before 6 April 2026

All rights and entitlements currently available under Parental Bereavement Leave and Pay will be extended without exception to cases where eligibility arises due to miscarriage discovered on or after 6 April 2026.

While the enhancements apply to Northern Ireland employees only, all employers should be aware of the changes.

Employees in Great Britain are not entitled to these enhancements of Parental Bereavement Leave and Pay and employers should ensure that they do not apply the rights to them.

Some employers operate in both Northern Ireland and Great Britain, often using payroll software and HR policies that apply to both areas due to the existing alignment of employee rights. However, these processes and requirements will need to be updated to reflect changes in Northern Ireland effective from 6 April 2026.

The following websites will be updated with information on the new employment right in due course:

The official rate of interest from 6 April 2026

The official rate of interest (ORI) will remain at 3.75% from 06 April 2026. 

As announced at Autumn Budget 2024, the ORI will now be reviewed quarterly to assess whether it should be increased, decreased or maintained. Any adjustments will take effect on 6 April, 6 July, 6 October and 6 January.

The ORI is used to calculate the Income Tax charge on the benefit of employment-related loans and the taxable benefit of some employment related living accommodation. 

For information on any future changes to the ORI read beneficial loan arrangements — HMRC official rates.

How agents can support employers 

If you are responsible for the tax affairs of any employer that provides employment-related loans or living accommodation to their employees, you will need to know the correct ORI to apply when you calculate the value of any benefit. 

You will also need to remain aware of any future changes in the rate during the tax year. If the rate changes in-year this will impact the taxable value of the benefits the employer provides.

Changes to the claims process for the creative industries tax reliefs and expenditure credits

From 6 April 2026, you will need to include the new CT600P supplementary page with your CT600 Company Tax Return when claiming creative industries tax reliefs or expenditure credits. Companies must complete the CT600P alongside the CT600 and submit them at the same time.

HMRC is aware of a small validation issue affecting some companies filling out the CT600P. It will not affect the validity of companies’ claims. The Changes and issues affecting the Corporation Tax online service is being updated to provide guidance on how to solve these changes and issues. The service will be updated in April 2027 to fix the issue.

Companies must also complete an additional form to support their claim for the the tax reliefs or expenditure credits, before or on the same day as submitting their tax return.

HMRC will launch an updated version of the additional information form on 6 April 2026 to coincide with the introduction of the supplementary form CT600P. The new version removes the section on expenditure credit redemption, which will now be covered by the CT600P.

The new version also updates the process for companies claiming Theatre Tax Relief, Orchestra Tax Relief or Museums and Galleries Exhibition Tax Relief. These companies will now only be required to provide full details for up to 10 productions, with a summary section covering any remaining productions.

HMRC’s guidance manuals will be updated on 6 April 2026 to reflect the changes.

Vaping Products Duty and Vaping Duty Stamps — webinar

The UK Government is introducing Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme from 1 October 2026, with applications for approval opening from 1 April 2026. VPD and VDS are part of the government’s Plan for Change to create a smoke-free generation and tackle youth vaping.

To support impacted businesses in their preparation, we are hosting a webinar to give you more information about VPD and VDS. After attending, you will have a better understanding of what information you will need to apply, key dates to plan for and whether you need to apply. 

The webinar will take place on:

  • 26 March from 11.45am to 12.45pm

  • 27 March from 9.45am to 10.45am

Registration is now open. Sign up to register to attend the webinar if you manufacture or import vaping products, or store products in duty-suspension.

These are some of the topics covered by the webinar:

  • what Vaping Products Duty is

  • what Vaping Duty Stamps are

  • what you will need to apply for VPD and VDS

  • an overview of the application process

  • the application process in more detail

  • key dates

Additional reading resources are available:

You can also watch a video about Vaping Products Duty and Vaping Duty Stamps Scheme.

Furnished Holiday Lettings — reminder of changes

The Furnished Holiday Lettings (FHL) tax regime was abolished on 1 April 2025.

With the new tax year approaching, agents may wish to remind affected clients about how these changes will apply going forward.

From April 2025, income from Furnished Holiday Lettings is no longer treated separately for tax purposes. Instead, it will be combined with a customer’s other UK or overseas property income and taxed under the same rules as other property income.

The new changes apply from:

  • 1 April 2025 for Corporation Tax and Corporation Tax on capital gains
  • 6 April 2025 for Income Tax and Capital Gains Tax

Starting with the 2025 to 2026 tax year, all property income, even income that was previously classified as FHL, must be declared according to the new rules on the Self Assessment tax return.

The first return reflecting these changes will be due by 31 January 2027.

Agents should ensure their clients are aware that FHL specific reliefs will no longer apply.

Read more information on the abolition of furnished holiday lettings tax regime.

UK — India Double Contributions Convention

A new UK and India: Agreement on Social Security relating to Social Security Contributions CS India No.2/2026 will be in force by Summer 2026.

Under the Double Contributions Convention (DCC) employees who are sent to work temporarily in India for up to three years, and their employers, will continue to pay National Insurance contributions in the UK. The DCC also contains specific rules for mariners and aircrew. However, it does not apply to self-employed workers.

From the date the DCC comes into effect, there may be changes to the UK National Insurance contributions liability of employees, and their employers, working between the UK and India. Agents with clients that have operations in India, or that have employees moving between the UK and India, should check the terms of the DCC to determine where their employees will be liable to pay National Insurance.

Employees who will remain liable to pay National Insurance whilst working in India should hold a valid certificate of coverage issued by HMRC covering the period of their work in India. This confirms to the Indian Employees’ Provident Fund Organisation that the employee is not liable to pay Indian Provident Fund contributions.

Applications for certificates of coverage will be made using the online form CA9107 once the DCC enters into force. Apply for a certificate to confirm you pay UK National Insurance when working in a country that has a social security agreement with the UK.

HMRC will be publishing technical guidance on the DCC in the National Insurance Manual shortly.

Changes take effect 6 April 2026 — prepare for new PAYE responsibilities in labour supply chains

From 6 April 2026, significant changes to tax responsibilities will come into effect for labour supply chains that include umbrella companies. If you are an agency or end client, the rules mean that you are responsible for making sure PAYE is operated correctly when an umbrella company employs your workers. If we find that an umbrella company has not paid the correct amounts of Income Tax, Student Loan repayments and National Insurance contributions to us, we may recover it from you.

To help you prepare, we have published guidance on these changes to umbrella company rules and updated the Employment Status Manual. This provides details on how the changes will tackle non-compliance in the umbrella company market, and what this means for businesses.

You can also register to watch the recorded webinar on ‘Labour supply chains featuring umbrella companies’. This in-depth session is designed to support implementation requirements for agencies and other parties in labour supply chains.

Voluntary National Insurance contributions for periods abroad

At Budget 2025 the government announced there would be changes to voluntary National Insurance contributions for periods abroad. 

From 6 April 2026, for tax years 2026 to 2027 onwards, the option to pay voluntary Class 2 National Insurance contributions for periods abroad will be removed. New Class 3 National Insurance contributions applications for periods abroad will require 10 years’ continuous UK residency or at least 10 years of National Insurance contributions.

 If you have clients who work abroad, inform them of the changes coming into effect from April 2026. 

Important points for your clients who currently pay Class 2 National Insurance contributions abroad:

  • HMRC will write to them from July 2026 if they are affected by the changes
  • if they pay by Direct Debit, they should not cancel it — HMRC will collect their final payment for the 2025 to 2026 tax year on 10 July 2026

The changes do not affect the ability of anyone to purchase voluntary National Insurance contributions for tax years prior to 2026 to 2027.

HMRC encourages employers to review the latest guidance on voluntary National Insurance contributions for periods abroad from April 2026 and the tax Impact and information note detailing the changes.

The changes are being made to ensure that individuals building a State Pension from outside the UK have a sufficient link to the UK and are paying a fairer price to do so. 

Modernising and standardising Corporation Tax submissions consultation

Mandatory online filing of amended Company Tax returns begins from 1 April 2027.

HMRC will introduce mandatory online filing for amended Company Tax returns from 1 April 2027. This is set out in HMRC’s modernising and standardising Corporation Tax submissions consultation, with the aim of improving accuracy and speeding up processing.

The consultation sets out the exemptions which will apply and seeks views on whether other exemptions to mandatory online filing of amendments should be considered. It also asks whether, for practical reasons, mandatory filing should commence later than 1 April 2027.

You can read and respond to the consultation document on modernising and standardising company tax returns by 2 June 2026.

Borders and Trade

Intermediary registrations for the VAT Import One Stop Shop (IOSS) scheme

On 1 March 2024, we delivered the first phase of registration for the VAT Import One Stop Shop (IOSS) scheme which allowed Northern Ireland businesses to register and access the scheme.

IOSS is an optional VAT accounting simplification scheme that is available to businesses who sell low value goods (consignments with a value up to £135) to consumers in the EU and Northern Ireland that are imported from countries outside the EU. It allows registered businesses to report the VAT on all eligible sales across the EU and Northern Ireland on a single monthly VAT return and make one VAT payment. 

We are now working to deliver the second phase of registration, which will allow intermediaries to register themselves and their clients who they choose to represent for the scheme. This will be available from 1 April 2026.

IOSS Intermediary responsibilities

IOSS intermediaries are responsible for managing the VAT registration, reporting and payment obligations on behalf of their clients who choose to use the IOSS scheme.

For each client they represent, they are responsible for: 

  • completing and submitting a monthly IOSS VAT return to HMRC

  • making a single monthly VAT payment

  • keeping their registration details up to date

Entities that an IOSS intermediary may represent

IOSS intermediaries can represent any businesses who are established outside the EU and Northern Ireland (including in Great Britain) who make eligible sales of low value goods imported to consumers in the EU and Northern Ireland. 

Registering for the scheme

To register as an IOSS intermediary with HMRC, you must be registered for UK VAT and be based in Northern Ireland. You will need to register as an intermediary first before registering each client you choose to represent.

Further information and support

For more information about:

Making Tax Digital

Making Tax Digital for Income Tax — less than a month to go

Making Tax Digital (MTD) for Income Tax starts on 6 April 2026 — this means that agents should act now.

If you have not already done so, you should review your current clients’ tax affairs and sign up those who will need to use MTD for Income Tax from April 2026 based on their 2024 to 2025 tax return.

You will need an agent services account (ASA). You can create an ASA account if you do not currently have one. You can watch the video How to add client authorisations to your agent services account which explains how to add your existing client authorities from Self assessment to your ASA.

All helplines and our webchat will be able to answer basic questions about MTD. For more complex enquiries, we have a dedicated team of agent advisers available to support you. This is accessed by pressing option 3 on the Agent Dedicated Line. If our webchat receives a complex enquiry a call-back will be arranged. 

Resources that will help you and your clients get ready are:

  • MTD agent step by step guide — follow our 7 steps to help you understand what you need to do before, during and after you sign up your client for MTD
  • MTD agent toolkit — the toolkit includes content to help agents understand the changes, provides advice on preparing their practice and their clients for MTD and has copies of our customer letters
  • Agent tab of the MTD campaign page — agents now have a dedicated tab, giving them a clearer, more streamlined journey and direct access to tailored guidance and resources
  • software finder tool — use this tool to search for software that works best for you and your clients
  • register for specialist MTD support — these sessions will give you direct access to HMRC specialists for tailored MTD readiness agent support
  • sign up for a webinar — get ready for MTD by joining MTD webinars which cover planning steps, actions to take now, how to sign up clients for April 2026, the chance to ask questions and also check out recorded HMRC webinars
  • YouTube MTD for Income Tax playlist — the dedicated MTD for Income Tax playlist on YouTube breaks key actions down into simple tutorials, including signing up clients and adding client authorities to your ASA
  • share our MTD communications resources — align your MTD messaging with what your clients may see from HMRC and share ready-made products

New guidance for childminders on expenses and record keeping

HMRC has published guidance on claiming expenses and keeping records for childminders, on how they can all continue to claim household expenses, including wear and tear costs deductions, whether they use Making Tax Digital for Income Tax or not.

Key points from the guidance

Childminders can deduct the costs of buying, repairing or replacing household items used for their business whether they use MTD or the historical method.

Those with qualifying income above £50,000 will begin using MTD from 6 April 2026, recording and claiming their actual expenditure instead of the flat 10% estimate. In 2027 the qualifying income threshold will drop to £30,000 and then in 2028 to £20,000. 

All childminders will continue to receive tax relief on their business expenses, whether they are using MTD or not.

The government will actively engage with childminders and stakeholders to review the impacts of moving from the 10% deduction to actual costs for wear and tear expense claims. We will also continue to work with representative bodies and other stakeholders to offer further support and guidance to all childminders, including those in Making Tax Digital.

You can find out more information about Making Tax Digital for Income Tax on HMRC’s campaign page.

HMRC Agent Services

Improvements to Employer PAYE for agents online service

We will be updating changes to the Employers PAYE for agents online service in the coming weeks.

Credit allocations

A new credit allocation page is being developed. This feature closely resembles our existing ‘payment history’ page — with annual and monthly breakdown pages continuing to display where credits have been allocated to. However, the new credit allocation page will display where the credit arose, as well as the allocation of credits in detail. It will be live before the end of the tax year.

End of tax year adjustments

Only a small proportion of employers need to make end of tax year adjustments — and a small number need to make multiple adjustments. The current ‘annual statement page’ shows only a total for all end of tax year adjustments, plus interest. This figure could include a single adjustment, or multiple adjustments and multiple separate interest charges.

To help make things clearer, we will be introducing an additional link that provides a summary of charges, along with a breakdown of each charge included in the summary. This should be live early in the new tax year.

If you require clarification regarding your credit allocation or end of tax year adjustment, contact the Employer Helpline where our knowledgeable staff are available to assist you.

Providing feedback on HMRC Manuals

HMRC manuals contain technical guidance for HMRC staff and tax professionals. Their primary purpose is to explain HMRC’s interpretation of relevant legislation, which is the basis on which the department makes decisions.

To tell us whether a page is useful, suggest improvements or report a problem with a page, you can use the:

The HMRC Manuals Team review all items of feedback on HMRC manuals from internal and external users.

Within the last 12 months we received 1,530 feedback and 62% led to guidance improvements. However, the volume is still low compared to the overall usage. Help us improve the content by providing feedback, even if it is to indicate that a page is useful.

Closure of the service to file company accounts and tax return

The online filing service used to file company accounts and tax returns will close on 31 March 2026.

The service can still be used to file and amend Company Tax Returns with HMRC, and accounts with Companies House up to and including 31 March 2026.

From 1 April 2026 businesses will need to use commercial software to file annual accounts and Company Tax returns with HMRC. Find more guidance and options available about how to file your Companies House accounts.

Reason the service is closing

The service to support small, unrepresented businesses with simple tax affairs with their online filing does not meet modern digital standards, or recent changes to UK company law. Since online filing for Corporation Tax was introduced in 2011, the market has matured and grown. Commercial products can offer much more than the current service, such as improved validation and tax support and reminders.

What the closure means for tax agents

Closure of the service will not directly impact tax agents, as the service is specifically for unrepresented businesses. However, closure of the service may prompt impacted businesses to seek professional advice on how to meet their Corporation Tax obligations.

Important points for agents to know are:

  • filing exemptions — some businesses may be eligible to apply for a Corporation Tax filing exemption
  • alternative filing routes — businesses must file online however, a paper Corporation Tax return may be submitted where a customer has a reasonable excuse or chooses to file in Welsh
  • commercial software — HMRC accepts returns filed using any of the published commercial software suppliers that can produce one or more elements of a Company Tax return

You can find further guidance about the steps businesses have been advised to take on closure of the service to file your company accounts and tax return.

Introducing multi-factor authentication for agent accounts

HMRC will being introducing multi-factor authentication for agent accounts. This added layer of security will help protect both you and your clients’ information.

You will find what to expect and how to prepare in The Tax Agent’s Handbook.

Clarification on agent authorisation

Based on feedback from agents and HMRC advisers, we have reviewed and updated the external guidance on how to get authorised to act as a tax agent to make the different authorisation routes clearer and easier to navigate. 

The guidance explains which authorisation is required depending on the service an agent needs to access on behalf of their client.

Income Record Viewer (IRV)

Digital handshake authorisation for IRV only allows agents to view client information through the IRV. It does not authorise agents to discuss a client’s Self Assessment or Income Tax affairs with HMRC by phone or through webchat.

Helpline or webchat

If an agent needs to speak to an adviser or use webchat to discuss a client’s Self Assessment or Income Tax affairs, they must have the appropriate authorisation in place.

Agents should use one of the following routes:

  • Online Agent Authorisation process — for clients who are registered for Self Assessment

  • paper form 64-8 — for all clients

Agent Engagement

Aligning PAYE notifications with the Overseas Workday Relief limit from 6 April 2026

When submitting a PAYE notification for an employee who qualifies as a new resident who is eligible for Overseas Workday Relief (OWR), employers must ensure the percentage entered is both:

  • the best estimate of non-UK (and therefore non-PAYE) earnings
  • 30% or lower

This limit will reduce potential overpayments, as 30% reflects the maximum percentage of employment income that can be claimed as OWR through the employee’s Self Assessment tax return.

This change applies to PAYE notifications for the 2026 to 2027 tax year onwards. It does not apply to employees who are subject to transitional provisions for OWR which is covered in detail under ‘Transitional provisions’.

Employers with eligible employees can notify HMRC that they will only apply PAYE to part of a globally mobile employee’s income (previously called a section 690) by completing a form.

Guidance will be updated for these changes in April 2026.

Construction Industry Scheme (CIS) — implementation of reforms in April 2026

Starting in April 2026, as outlined in the government’s Autumn Budget 2025 announcement, contractors will be required by law to either:

  • file a CIS return every month, including nil returns in months where they have not used a subcontractor

  • inform HMRC in advance that they will not pay subcontractors that month by submitting an inactivity request

The requirement to file nil returns was removed in 2015 with the aim of decreasing burdens on businesses. Instead, contractors were expected to advise HMRC of upcoming periods of inactivity or voluntarily file nil returns. But many contractors received multiple, escalating late filing penalties because they failed to inform HMRC that they were not paying subcontractors. The process of appealing these penalties and having HMRC cancel them was a difficult and lengthy process for both contractors and HMRC.

As a pragmatic solution, HMRC suspended CIS late filing penalties other than the first fixed penalty of £100. From April 2026, with the nil filing requirement back in place, we will reinstate the full CIS late filing penalty regime. This will encourage ongoing compliance.

In addition to the first £100 fixed penalty, late filers may subsequently be charged:

  • a second fixed penalty of £200 after 2 months
  • a tax-geared penalty at 6 months of a minimum of £300 or 5% of any liability which should have been shown on the return
  • a further tax-geared penalty at 12 months — the amount of this penalty will depend on why the return was late

Filing a nil return is a quick and simple process. Many CIS contractors have continued to file nil returns where required, so will not experience any changes. Reinstating the obligation to file a nil return will mean penalties will only be issued where contractors have neither pre-advised HMRC of a period of inactivity nor filed a return. HMRC are committed to working with contractors to reduce administration burdens related to these changes as far as possible. 

Many CIS contractors, who already file on time and submit nil returns or notify HMRC of periods of inactivity where required, will be unaffected by these changes.

This nil return filing change forms part of a package of CIS reforms announced at the Autumn Budget 2025. It also includes anti-fraud measures to target businesses who knew (or should have been aware) that they were engaging with others in the supply chain engaged in tax evasion.

Ensuring mail reaches the correct HMRC team quickly 

Agents are requested to include a customer identifier to ensure mail reaches the correct team quickly. HMRC’s scanning provider is responsible for applying customer identifiers to items of mail held on our system. Specific identification is essential to ensure correspondence is routed to the correct team and can be retrieved quickly when progress is being checked.

Customer identifiers captured

Our scanning provider captures and applies the following customer identifiers to an item of mail received:

  • National Insurance number (NINO)
  • Unique Taxpayer Reference (UTR)
  • surname
  • PAYE reference
  • Temporary Reference Number (TRN)

These identifiers will only be applied where the relevant information is clearly shown on the first page of the correspondence.

What agents need to do

Agents are asked to ensure that at least one valid customer identifier is clearly included on the first page of any correspondence sent to HMRC.

We regularly receive correspondence with a covering letter as the first page, where no customer identifiers are included. In these cases, our scanning provider is unable to capture an identifier, and the item is stored on our system without one. This makes it difficult for advisers to locate the correspondence when agents or customers later contact HMRC to chase progress.

This issue is particularly common where customers do not hold a National Insurance number, so it is especially important that an alternative identifier such as a UTR, PAYE reference, TRN or surname is clearly shown on the first page.

benefits of using customer identifiers

Including a customer identifier on the first page helps HMRC:

  • route correspondence to the correct team

  • retrieve items quickly when progress is queried

  • reduce avoidable contact and delays

It also helps ensure customers receive a timely response.

Self Assessment registrations

We want to make you aware of our policy regarding progress chasing Self Assessment registration requests.

Customers calling to check progress will be advised that their registration form will need to be resubmitted in instances where we can find no evidence that the form was sent to us.

This will help mitigate an issue we have identified whereby customers are effectively ‘queue jumping’ to progress chase forms which were never actually sent. They do this by quoting submission dates outside of our Service Level Agreement simply to have their requests dealt with as a priority.

Live webinar — Introduction to the temporary repatriation facility (TRF)

The webinar will cover what the TRF is, how it works, and who can use it, including: 

  • the designation process
  • qualifying overseas capital
  • uncertain amounts
  • time limits and record-keeping
  • mixed-fund ordering rules
  • offshore transfer rules
  • joint accounts and third parties

We will also explore how the rules are applied in practice, with lots of examples. 

It will not cover the extension of the TRF to Trusts which will be addressed in a future webinar.

Be aware that due to the amount of material to cover, this webinar will run to an extended period no longer than 90 minutes.

You can register for the live webinar on either 27 April or 6 May 2026.

Call for Evidence: Business Systems Integration

The government has published a call for evidence on business systems integration. This is being run jointly by the Department for Business and Trade and HMRC. It will support the government’s plan for small and medium sized businesses, which aims to accelerate small business growth, including by driving digital adoption. 

The call for evidence focuses on the automatic transfer of data from the core set of digital systems. The data from the digital systems used by most businesses to make sales, including point-of-sale machines, payment providers, booking and work management platforms, and e-commerce platforms.

The aim of the call for evidence is to identify practical steps for government and industry to make integrations more useful for businesses, and to understand what software providers need to make better-connected products.

We are keen to hear views from the tax and accountancy profession. You can read more on the Call for Evidence: Business Systems Integration and respond using this Call for Evidence form.

The call for evidence closes on 4 June 2026.

If you are interested in attending a roundtable, which will be held online as part of this call for evidence, contact the team by email at integrationcallforevidence@hmrc.gov.uk

The dates for our roundtables are: 

  • 25 March 2026 — mixed stakeholder roundtable
  • 7 May 2026 — mixed stakeholder roundtable
  • 12 May 2026 — mixed stakeholder roundtable
  • 17 May 2026 — tax adviser roundtable

Close company reporting consultation

On 19 March, the government published a consultation on requiring more detailed reporting of company payments to participators. The proposals would introduce new requirements to provide HMRC with details of transactions between close companies and their participators.

The aim of the consultation is to explore how close companies and their advisers currently operate in this space, ensure that any new requirements are proportionate, and determine how to best support customers through any changes. 

We would appreciate responses from you and your clients. 

Read the Reporting company payments to participators consultation document. The consultation will close on 10 June 2026.

Contact Information for professional and representative bodies

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