Skip to main content
Guidance

Issue 143 of Agent Update

Published 21 May 2026

© Crown copyright 2026

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/agent-update-issue-143/issue-143-of-agent-update

Technical updates and reminders

Developments and changes to legislation and allowances relating to UK tax including:

Tax

Borders and trade

Making Tax Digital

HMRC agent services

Agent engagement

Tax

Support during the Iran crisis

The government has announced a range of support for businesses and individuals.  

Fuel Duty 

The 5p Fuel Duty cut will be extended until 31 December 2026. Planned increases on 1 September 2026 and 1 December 2026 will no longer go ahead, and the main rate of Fuel Duty will remain at 52.95p per litre. 

Red diesel 

The duty rate on red diesel will be cut from 10.18p per litre to 6.48p per litre from 15 June until 31 December 2026  

Heavy Goods Vehicle (HGV) Vehicle Excise Duty (VED) 

Over the next 12 months, when hauliers renew their HGV VED, they will pay £1 only. 

Approved Mileage Allowance Payments (AMAPs), Mileage Allowance Relief (MAR) and self-employed mileage  

Increases to AMAPs, MAR and self-employed mileage will be backdated to 6 April 2026 for the 2026 to 2027 tax year. The changes to rates are: 

  • increase to 55 per mile for the first 10,000 miles 
  • remain at 25p per mile for mile 10,001 and over 

Employers may want to increase the amount they reimburse their employees for business mileage, in line with the new rates. 

Employers who reimbursed their employees above the old rates, where Income Tax and National Insurance contributions have been deducted, may need to re-run their payroll for April and May to account for the increase to AMAPs.  

If an employee is reimbursed less than the new AMAPs rate, they can follow advice to claim tax relief for their job expenses.   

The job expenses tax relief claim forms are being updated with the new mileage rates. We’ll confirm in a future Agent Update when the new forms will be live and you can submit a claim for mileage relief.

Self-employed customers will be able to use the new rates in their 2026 to 2027 tax return, due on:

  • 31 October 2027 if completed by post 
  • 31 January 2028 if filed online  

The Business Income Manual expenditure on motor vehicles guidance will be updated on Thursday 21 May 2026.

Voluntary National Insurance contributions 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 was removed.

New Class 3 National Insurance contributions applications for periods abroad will require 10 years of continuous UK residency or at least 10 years of paid National Insurance contributions.

If you have clients who work abroad, make them aware of the changes that came into effect from April 2026.

If any clients currently pay Class 2 National Insurance contributions abroad:

  • HMRC will write to them from July 2026 if they are affected
  • 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 Class 2 National Insurance contributions for tax years prior to 2026 to 2027.

HMRC encourages employers to review the latest guidance detailing the changes such as:  

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

Reminder — file monthly Construction Industry Scheme returns or face late filing penalties

From April 2026, Construction Industry Scheme (CIS) contractors are legally obliged to file a CIS return every month, including nil returns in months where they have not used a subcontractor.

CIS contractors are expected to choose any one of these options:

  • file a CIS return showing payments
  • file a nil return where they have not used subcontractors
  • submit an inactivity request which lasts 6 months

CIS contractors can submit nil returns and inactivity requests through the CIS online service and some commercial CIS software.

Failure to file any kind of CIS return for the period 6 April to 5 May 2026 could result in the following late filing penalties:

  • a first fixed penalty of £100
  • a second fixed penalty of £200 after 2 months (in July 2026)
  • a tax-geared penalty after 6 months (in December 2026) 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, with the amount depending on why the return was late

Penalties will only be issued where contractors have neither submitted an inactivity request nor filed a return.

Most 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. 

HMRC are committed to working with contractors to reduce admin burdens related to these changes as far as possible.  

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

HMRC plans to introduce mandatory online filing for amended Company Tax Returns from 1 April 2027, as set out in the Modernising and standardising Corporation Tax Submissions consultation.

The aim is to improve the accuracy of amended returns and speed up processing, particularly where claims or repayments are involved.

The consultation explains the exemptions that would apply and seeks views on whether any additional exemptions should be considered, as well as whether mandation should begin later than 1 April 2027 for practical reasons.

Agents are encouraged to review the consultation documents and submit their responses to the consultation by 2 June 2026. Responses should include examples of scenarios in which amended returns cannot be filed online in practice.

Remote Gaming Duty and Bingo Duty

Clients who are liable to Remote Gaming Duty, should be made aware that the rate increased from 21% to 40% on 1 April 2026 to ensure they pay the correct liability.

If 1 April 2026 falls within your client’s accounting period, the increased rate will only apply to profits that arise between 1 April 2026 and the end of that accounting period.  

Businesses must complete a return even if they do not need to pay tax for the accounting period. To do this, they should fill in an online return using the Gambling Tax Service  immediately after the end of the relevant quarterly accounting period. 

Bingo Duty was abolished from 1 April 2026. Businesses do not need to register or submit returns for any periods that start on or after this date.

Businesses registered for Bingo Duty can still submit any outstanding returns online until April 2027 and notify HMRC of any over or under declarations from previous accounting periods.

Capital Gains Tax — Employee Ownership Trust relief reduction

Customers likely to be affected by this measure are Individuals and trustees disposing of shares to Employee Ownership Trusts (EOT).

General description of the EOT relief deduction

An Employee Ownership Trust (EOT) is a special type of trust that is set up to hold a controlling interest in a trading company, for the benefit of the employees of the company.

As announced at Budget 2025, the relief from Capital Gains Tax available on qualifying disposals of company shares to the trustees of an Employee Ownership Trust (EOT) was reduced from 100% to 50%. This applies to all disposals made on or after 26 November 2025.

From 26 November 2025, 50% of the gain on disposal to the trustees of an EOT will be treated as the disposer’s chargeable gain for Capital Gains Tax purposes. The remaining 50% of the gain will not be chargeable at the time of disposal. Instead, it will continue to be held over to come into charge on any future disposal of the shares by the trustees of the EOT.

If consideration for a disposal is received in instalments over a period exceeding 18 months, it may be possible to apply to HMRC to pay the tax due on the disposal in instalments provided certain conditions are satisfied. 

Read more information in the Employee Ownership Trusts and Capital Gains Tax (Self Assessment helpsheet HS277).

Support customers to check and apply for Vaping Products Duty and Vaping Duty Stamps scheme approval

This update is to help you support customers who may need to apply for Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) scheme approval.

From 1 April 2026, UK vaping product manufacturers, importers and warehousekeepers can apply for VPD and VDS scheme approval.

Businesses can check if they are impacted by the VPD and VDS scheme.

Applying early helps avoid production delays and protects your ability to trade from 1 October 2026. If you are not approved by this date, you cannot lawfully produce vaping products in the UK. 

Customers should apply as soon as possible if they expect to be affected.

When to apply

If after checking you find that you need to apply for approval for VPD and VDS scheme, we recommend applying as soon as possible to make sure you have the necessary approval before 1 October 2026. It can take at least 45 working days to process an application.

What you will need

Having the required information ready before you apply will help avoid processing delays and requests for further information.

When applying for approval you must use a Government Gateway ID that is linked to a Unique Taxpayer Reference (UTR) number for either:

  • Self Assessment
  • Corporation Tax

You also need to provide additional information including: - business name and address - VAT or Corporation Tax number (if you have one) - name of a responsible person - premises plan - business plan

  • financial guarantee from a financial institution (if we ask you to)

  • the number of vaping duty stamps you need within a 3 month period for each capacity that you’re applying for the stamps

If you are not approved by 1 October 2026, you cannot lawfully produce vaping products in the UK, and if you do, you will be subject to civil and criminal sanctions, potentially leading to prison sentences. 

This is a legal requirement linked to the introduction of Vaping Products Duty and the Vaping Duty Stamps scheme, rather than a change in HMRC’s enforcement approach.

Read more information on Vaping Products Duty and Vaping Duty Stamps scheme: detailed information.

Updates to Automatic Exchange of Information (AEOI)

There are some changes to the Automatic Exchange of Information (AEOI) policy and guidance that may affect Financial Institutions you represent.

This article covers some areas of changes that you need to be aware of:

  • mandatory registration requirements
  • new CRS 2.0 reporting obligations
  • updates to AEOI guidance

Mandatory registration requirement

All reporting financial institutions and trustee-documented trusts must now register for the AEOI service. This includes those who have no reportable accounts.

If you represent clients that became a reporting financial institution or trustee-documented trust before 1 January 2026, and have not yet registered, they must do so now. 

In future, any organisation that becomes a reporting financial institution or trustee-documented trusts must register for AEOI by 31 January following the calendar year in which they acquire that status.

New CRS 2.0 reporting obligations

These changes first apply to the reporting period ending 31 December 2026, which will need to be reported to HMRC by 31 May 2027.

To prepare, financial institutions need to act now to:

  • review products and accounts to see if they are in scope
  • update onboarding and due diligence processes
  • review reporting systems to ensure they can produce the new CRS 2.0 data fields

You should make sure any impacted financial institutions you represent are ready to meet these new requirements.

Updates to AEOI guidance

Last month, we updated our guidance relating to the following topics:

You can find detailed guidance in the International Exchange of Information Manual.

Research and Development tax relief update — Advance Assurance pilot

The targeted Research and Development (R&D) Advance Assurance pilot launched on 18 May 2026 and will run for 12 months. You can find guidance on the targeted advance assurance pilot online application process.

The pilot responds to stakeholder feedback calling for a more accessible and focused assurance service for R&D tax relief claims. It is designed to provide eligible small or medium-sized enterprises (SMEs) with early guidance on specific complex or high-risk areas of an R&D tax relief claim, supporting companies to make well informed decisions prior to submitting their claims.

The service is offered free of charge and is voluntary. It does not replace the statutory requirement to submit a claim in the Corporation Tax Return and to complete all the usual steps required, such as the claim notification where require, and an additional information form.

Your participation in this pilot and your feedback will help HMRC evaluate the service and inform future policy decisions about the advance assurance offer and wider administration of the reliefs.

Applications can be made by the company itself or by an agent with the company’s consent.

Applicants can seek assurance on up to 2 areas for a single project only, chosen from the following:

  • whether the project meets the definition of R&D for tax purposes
  • whether overseas expenditure qualifies for relief
  • whether relief can be claimed where R&D work is contracted out
  • whether the company qualifies for an exemption from the PAYE and National Insurance contributions cap

A separate application form must be submitted for each area selected.

HMRC aims to provide a response within 40 calendar days, provided all relevant information is supplied in the initial application. Where further clarification is needed, response times may be extended.

To help maintain timely responses and a consistent level of service for applicants, access to the form may occasionally be temporarily paused to new applications. This will be clearly stated on the screen that appears after you click the application link.

Customer feedback is an important part of the pilot. Applicants will be asked to complete a short survey and will be offered an opportunity to take part in a short follow-up call. Feedback will be used to inform future policy development and decisions aimed at making the administration of the R&D tax reliefs work better for small and medium-sized businesses. 

The full claim Advance Assurance scheme will remain open to eligible companies.  However, a company cannot apply for both the pilot and the full claim Advance Assurance service.   

SME scheme for accounting periods beginning before 1/4/24 — notified state aid 

CIRD81670 - R&D tax relief: conditions to be satisfied: effect of notified state aid guidance has been updated to clarify the concept of ‘notified state aid’. There was no change in rules or interpretation.   

Additional Information form minor amendments 

Minor amendments were recently made to the additional information form to: 

  • ensure that email consent can be provided within the form
  • add prompts to check that details are correct
  • add a restriction to the accounting period end date to prevent entry of a future date
  • clarify that the question on company registration numbers for companies to whom work is contracted out, is asking for the Companies House registration for UK companies and an identifying number for non-UK companies
  • clarify what needs to be included in trading and operating expenses

New guidance on the tax treatment of ecosystem service payments

HMRC has published new technical guidance explaining the tax treatment of payments connected to ecosystem service markets.

The guidance covers payments made by developers to landowners for the provision of biodiversity net gain and nutrient credits, as well as transactions involving woodland and peatland carbon credits.

It sets out HMRC’s view on how these payments may be treated for Income Tax, Corporation Tax, Capital Gains Tax, VAT, Inheritance Tax and Stamp Duty Land Tax, where relevant.

The guidance delivers a commitment made at Spring Budget 2024 to provide greater clarity on the tax treatment of ecosystem service payments. It has been developed by HMRC in collaboration with HM Treasury, DEFRA and a range of external stakeholders, including professional tax bodies and industry representatives.

Tax agents and advisers may find this guidance helpful when advising landowners (including farmers) and developers involved in ecosystem service arrangements.

Borders and trade

Post clearance amendments process — an update

HMRC has updated the process for submitting post clearance amendments (PCAs) on import declarations. You can read the updated guidance on how to amend or cancel a Customs Declaration Service import declaration.

As part of the new process, you will be asked to provide evidence in your submission which  includes:

  • movement reference number (MRN) or entry number

  • name of the new importer

  • address of the new importer

  • EORI number of the new importer

  • evidence of empowerment for the creation of the original declaration

  • explanation for the error made and the reason

  • commercial invoice

PCAs cannot be used to change the facts of a movement after the event and should only be used to correct genuine errors. Incorrect submissions or deliberate non-compliance will result in amendments being rejected and could lead to further compliance action.

Customers with outstanding PCA requests will be contacted by HMRC with an update on their case. There is no need to send in duplicate requests, unless asked, as it may cause delays.

Read more information about the Post clearance amendment process.

Carbon Border Adjustment Mechanism

The UK Carbon Border Adjustment Mechanism (CBAM) will be introduced from 1 January 2027.

CBAM places a carbon price on highly traded, carbon intensive products imported into the UK, ensuring they face a comparable carbon price to that paid by UK manufacturers.

Watch HMRC’s video on ‘What is the Carbon Border Adjustment Mechanism?’ on CBAM to help you understand it in more depth.

Who may be affected

CBAM will apply to specified goods imported into the UK from 1 January 2027 from the following sectors:

  • aluminium
  • cement
  • fertiliser
  • hydrogen
  • iron and steel

CBAM may also affect overseas producers of these goods in supply chains, and tax agents acting on behalf of importers.

Keep yourself in the loop

You can use the Carbon Border Adjustment Mechanism (CBAM) — communications resources to keep your clients up to date on CBAM.

If you are not already on the CBAM mailing list and would like to receive updates on the latest developments, contact the team by email cbampolicyteam@hmrc.gov.uk with the subject line ‘CBAM mailing list’.

Making Tax Digital

Making Tax Digital for Income Tax — signing up and what to do next

Making Tax Digital (MTD) for Income Tax is here. This means you and your mandated clients should now be using MTD compatible software to create and store digital records in time for the first quarterly update deadline of 7 August 2026. This includes using spreadsheets with bridging software.

HMRC has several resources to help you in the run up to the first deadline such as:

Sign up your clients

If you have not already, be sure to sign up your client for MTD for Income Tax if their total gross income from self-employment and property exceeded £50,000 on their 2024 to 2025 tax return.

For more help on who needs to use MTD, use our interactive tool to check if your client needs to sign up and by what date.

You can also use our software finder tool to access our list of all compatible software. This has filter options to check if your software is compatible or to find an alternative provider to meet yours or your client’s needs.

Three actions you should take after signing up

Before you send your client’s first quarterly updates, there are 3 actions you need to take.

  1. Authorise and connect your software to HMRC.
  2. Check you have selected the right accounting period in your software remember it automatically defaults to 6 April to 5 April, and you cannot change it after you send your first quarterly update.
  3. Use the right software to start creating digital records of your client’s income and expenses from self-employment and property.

Remember if you use a different accounting period other than 6 April to 5 April, you will still need to submit your quarterly MTD updates by the same deadlines:

  • quarter 1 — quarterly update due by 7 August 2026
  • quarter 2 — quarterly update due by 7 November 2026
  • quarter 3 — quarterly update due by 7 February 2027
  • quarter 4 — quarterly update due by 7 May 2027

Read more information on when to send quarterly updates and about what you need to do after you have signed up.

HMRC agent services

Specials and Exclusions update for individuals, partnerships and trusts or estates

The Self Assessment Specials Document for Individuals, Partnerships and Trusts, which sets out whether Self Assessment customers should file a paper tax return rather than an online one, has been updated.

This document is produced for software developers working with Self Assessment online services, but we know that some tax agents also find them useful when dealing with clients with complicated tax affairs.

You can read more about Self Assessment technical specifications 2026:

Look twice to spot bad tax advice

HMRC’s ‘Don’t get caught out’ campaign encourages contractors working through umbrella companies to take a closer look and watch out for tax avoidance.  

Contractors can use our online guidance and interactive tools to learn how to spot tax avoidance and understand how they are paid. Checking to see if the right amount of tax is being paid will help to avoid an unexpected tax bill later.  

Watch real-life stories of people caught out by tax avoidance and a short explainer YouTube video on how umbrella companies work.  

You can view named tax avoidance schemes, promoters, enablers and suppliers - GOV.UK. Importantly, it is not an exhaustive list and HMRC never approves such schemes, even if promoters say otherwise. 

To help your clients identify, leave or report a tax avoidance scheme use HMRC campaign resources in your newsletters, website updates and social media channels.

You can also engage with our social media posts on Facebook, LinkedIn, and X.   

Why filing tax returns early works for you and your clients

A new tax year has started and it’s the perfect opportunity to get a head start on your Self Assessment tax return completion. 

Last year, agents submitted over 860,000 tax returns between April and June, showing that early filing is becoming part of their ‘business as usual’ strategy.

Tax professionals often tell us that early filing is not simply about getting tasks done ahead of time — it’s about working smarter, spreading workload and lowering potential risks.

Here are some reasons why filing early pays off for both you and your clients.

Smooth out your workload

Filing earlier in the tax year helps avoid the intense compression of work in December and January. Many agents tell us that spreading submissions across the year improves productivity, staff wellbeing and quality control.

Time to resolve queries and fix issues

Early return completion gives you breathing space to check if something does not look right. Having time on your side means fewer rushed decisions and more accurate returns — something both HMRC and professional bodies regularly stress as best practice.

Stronger client relationships

Clients often underestimate how long it can take to accurately complete a tax return. Filing early reinforces your role as a trusted adviser, not just a deadline driven service. Many agents say clients who file early are more engaged and responsive, which makes future interactions smoother — including conversations about payments and changes to their tax affairs.

Better financial planning for clients

Filing early does not mean paying early. It simply gives clients clarity knowing what their tax bill is well in advance and gives them time to budget.

Reduced fraud risk

Fraudsters are most active in the run up to January, when last-minute filing and stress are high. Submitting returns earlier reduces the window of opportunity for identity-based fraud and makes unusual activity easier to spot.

Avoid penalties and interest

Late filing penalties are automatic. Filing early removes that risk entirely, protecting your clients and you from unnecessary follow up work or complaints.

A head start on Making Tax Digital

With the roll out of Making Tax Digital (MTD) for Income Tax from 6 April 2026, completing 2025 to 2026 returns earlier frees up valuable time to work and plan with affected clients.

Early filing is not about rushing

It is about control, confidence and consistency. Many agents already see it as a simple change that pays dividends across the whole tax year.

VAT return submission deadlines

VAT return submission deadlines are set in law and do not change when the due date falls on a weekend. 

The statutory deadline for submitting a VAT return is one calendar month plus 7 days after the end of the VAT period. This is a fixed date.

VAT returns can still be submitted at weekends. Where a business is unable to submit at the weekend, the return should be filed before the due date to make sure it is received by HMRC on time.

There is no ‘next working day’ concession for VAT return submissions. Returns submitted after the statutory due date are late and will receive a late submission point or penalty.

We are aware that some external websites and search summaries suggest that VAT returns can be submitted on the next working day if the due date falls on a weekend. This advice is incorrect.

Self Assessment repayments — why a credit may still show and what to do

We want to clarify the repayment process and help you avoid unnecessary repeat requests and delays.

What you need to know

When you submit a Self Assessment tax return or make an online repayment request, you will receive an on-screen acknowledgement and submission reference confirming that HMRC has received it.

In some cases, even though HMRC has received the request and is processing it, the client’s Self Assessment statement may continue to show the amount as a credit rather than as a repayment in progress.

If you have received a submission reference, this confirms that:

  • HMRC has received the tax return or repayment request
  • the repayment is in progress
  • no further action is needed from you or your client at this stage

Submitting another online repayment request will not speed things up and will create confusion, as the account will continue to show the credit until processing is complete.

What we recommend

  • check for the submission reference — if you received an acknowledgement, HMRC has the request

  • avoid submitting repeat repayment requests — If the account shows a credit but you have a submission reference, a further request is not required

  • reassure your client — a credit showing on the Self Assessment statement does not mean the request has been missed or rejected

Self Assessment after bankruptcy — using the correct UTR

Following bankruptcy, we sometimes see Self Assessment returns submitted using a Unique Taxpayer Reference (UTR) that is no longer valid. This may slow down processing and result in unnecessary additional tasks.

What you need to know

When a customer is declared bankrupt, their existing UTR expires at the end of the tax year in which they were declared bankrupt. That UTR must not be used for Self Assessment tax returns after that year.

The customer must register for Self Assessment again and get a new UTR if they:

  • continue trading after the bankruptcy year
  • need to complete a Self Assessment return at any point after that year

This allows HMRC to keep the customer’s pre and post bankruptcy tax affairs separate and ensures future returns are processed correctly.

Common issue we see

Tax returns submitted using the old, pre bankruptcy UTR. When this happens, HMRC must take corrective action which results in delays. By using the correct UTR from the start it will help to avoid any delays.

What agents should do

  • do not use the pre bankruptcy UTR for tax returns after the bankruptcy year
  • register the customer again for Self Assessment where needed
  • ensure returns are submitted using the new UTR issued after registration

Choosing the quickest way to contact HMRC for personal tax queries 

We are making some improvements to help resolve personal tax queries more easily and quickly. This is possible by using the most appropriate channel, such as using agent webchat for simple queries or contacting the Agent Dedicated Line for more complex queries.

Before you contact us check the ‘Where’s my reply’ tool

Before contacting us, use the ‘Where’s my reply’ tool to see if we are within the expected timeframe for when you can expect an update on returns, repayments, and other requests. You should contact us only if  we have not responded within the time frame.  

Webchat for agents — for transactional queries

Our  agent webchat for personal tax queries, which includes PAYE and Self-Assessment for individuals, is open Monday to Friday, 8am to 6pm. It can be accessed in the Tax Agent’s Handbook or your Agent Services Account.  

Agents can raise up to 5 queries for clients per webchat session, which can last for up to one hour. 

We’re about to make some improvements to this service based on feedback from agents and representative bodies. This includes streamlining the webchat journey, so when you need an advisor, you’ll get through to one more quickly. We have also been reviewing the types of queries that are most appropriate for webchat as well as working on a longer-term improvement, so the digital assistant can direct you to agent focused guidance.  

You can contact our agent webchat service for many straightforward, transactional queries which can include:  

  • all PAYE queries

  • registrations and reactivations

  • de-registrations

  • progress chasing— where the date in the ‘Where’s my reply?’ tool has passed

  • Making Tax Digital

If we are unable to resolve your query over webchat because it is too technical, we will offer to call you back, within 2 working days, at a time that suits. Alternatively, you can call the Agent Dedicated Line. 

We encourage you to complete the post webchat satisfaction survey so we can continue to improve this service. 

Agent Dedicated Line —  for complex queries 

Some queries are more complex and take longer to resolve and are better discussed over the phone. That’s when we recommend you call Agent Dedicated Line.  The line is open Monday to Friday, 8am to 6pm, although it may have a shorter wait time between 12.30pm and 2pm and from 4pm onwards. You may want to consider calling then.  

Complex queries can include: 

  • statements and payment allocations
  • clarification on remissions
  • cases involving over repayment, detailed breakdowns of multiple payments, allocations
  • reallocations which involve multiple years
  • class 4 miscalculations

Complex or technical queries — these require escalation to specialist teams   

  • Capital Gains Tax

  • Double Taxation

  • Basis Period Reform

  • Chargeable Events

  • Non‑Residency

If you still need help to resolve a query after using all the above channels, then it may be worth checking if you can use our agent escalation and resolution services. Before you use either service you must have: 

  • checked ‘Where’s my reply’ tool, with at least 20 working days having passed from the reply date given by the tool

  • tried at least twice to resolve the query by contacting HMRC, including the Agent Dedicated Line or Agent Webchat

  • not already initiated a complaint with HMRC related to the query

Clients can claim a tax refund in minutes

HMRC may have contacted you or your clients about a tax refund. For most customers, refunds are no longer issued automatically by cheque. Clients now need to take action to receive any money they are owed.

Due to security and verification requirements, agents cannot claim repayments on behalf of clients. Only the client can complete the claim.

Last year, more than 730,000 refunds went unclaimed, worth an average of £855.

What you should do now

Prepare your clients by encouraging them to:

  • check the HMRC app or their Personal Tax Account (PTA) to see if they are due a refund
  • claim their refund online if prompted
  • make sure their personal details are up to date with HMRC, including their postal address

Clients can check and update their details in the HMRC app or their Personal Tax Account. Keeping details up to date helps ensure important letters and payments are not delayed.

How your clients can claim

  • open the HMRC app or sign in to their PTA
  • go to ‘Pay As You Earn (PAYE)’
  • if they’re due a refund, a green ‘Claim’ button will be visible
  • tap to claim — repayments are normally made by bank transfer within one week

If your clients cannot use digital services

Your clients do not need to be fully set up for HMRC Online Services to make a claim.

Those who are digitally excluded, or who prefer a paper cheque, can still request a Payable Order (PO). However, this will take longer to arrive.

Clients requesting payable orders will need:

  • their P800 reference number (on the Tax Calculation letter)
  • their National Insurance number

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 1,525 feedback comments and 60% 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.

Tax adviser registration now open: check if and when you need to register

Mandatory tax adviser registration is now open.

If your firm submits returns, makes payments or communicates with HMRC on behalf of clients check if and when you need to register as a tax adviser with HMRC. You have 3 months to apply from the date you need to register to Apply for an agent services account - GOV.UK.

If you already have an Agent Services Account, no immediate action is required. HMRC will contact you through your account if any further information is needed. This change will create a fairer market for taxpayers and advisers through a single, streamlined digital system. 

Agent engagement

Reminder — Call for evidence on Business systems integration

We are writing with a reminder that the joint Department for Business and Trade and HMRC Call for evidence on business systems integration, announced at Budget 2025, will close on 4 June 2026.

This Call for Evidence is being run jointly by the Department for Business and Trade (DBT)and HMRC. This will support the government’s wider plan for small and medium sized businesses, led by DBT, which aims to accelerate small business growth, including through increased digital adoption.

We understand that integrations enable data to move automatically between business’ digital systems and their accounting software or business bank accounts. The call for evidence focuses on the automatic transfer of data from the core set of 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. 

Through the call for evidence, we would like to understand: 

  • whether businesses have integrated any of their digital systems
  • how much time businesses spend on record keeping, and whether integration reduces it
  • whether integration works differently for different sectors
  • any challenges businesses face when setting up or using integrated systems
  • when tax advisers recommend integrated systems and what barriers they observe

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. The government does not anticipate implementing regulation or requiring businesses to integrate their systems because of this Call for evidence.

We welcome any final views that you may wish to share before the call for evidence closes. Contributions from the tax and accountancy profession are extremely valuable in shaping our understanding of how integration works in practice.

You can read more about the Call for Evidence: Business Systems Integration and submit a response using this online form.

If you are interested in having a one-to-one discussion with our team, you can contact us by email at this address integrationcallforevidence@hmrc.gov.uk.

We appreciate your ongoing participation and anticipate receiving your valuable feedback.

Contact information for professional and representative bodies

Back to top