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Guidance

Issue 147 of agent update

Published 17 September 2026

© Crown copyright 2026

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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-147/issue-147-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

Employment related securities — penalties for missed end of year return deadline for employee share schemes

The deadline for submitting 2025 to 2026 employment related securities (ERS) end of year returns was 6 July 2026.

If your client has not yet submitted a return, including a nil return, they may already have received a £100 late filing penalty.

Additional automatic penalties of £300 apply if a return remains outstanding three months after the filing deadline, with a further £300 penalty if it is still outstanding after six months.

If your client appeals an ERS late filing penalty, any outstanding returns must still be submitted to prevent further penalties.

An ERS scheme must be linked to a live PAYE scheme. If a PAYE scheme is being closed, employers should tell HMRC if any associated ERS schemes also need to be closed.

If a scheme is no longer required, employers should cease the scheme with HMRC. An annual return must still be submitted for the tax year in which the final event date falls.

Read more information on:

Employment related securities — accessibility improvements to end of year return templates

HMRC is updating employment related securities (ERS) end of year return templates, guidance and technical notes to improve accessibility and make them easier to use.

New versions will be published in November 2026 and will apply from April 2027. This gives employers, agents and software providers time to review and make any necessary changes to non-standard templates used to submit ERS returns.

You can find more details in the employment related securities bulletin 67.

Certificate of residence and letter of confirmation applications moving online

Following a recent change, you must now submit all applications using the online application form for a certificate of residence or letter of confirmation.

If you currently submit applications for companies, partnerships or public bodies, you may already be familiar with this service. We are now extending the digital application process to all customers, creating a single route for submitting certificates of residence and letters of confirmation applications.

Using the online form helps us process applications more efficiently by collecting the information we need at the point of application. You can also use the service to upload tax forms issued by overseas tax authorities showing withholding of tax.

Once you have submitted your application, you will receive an acknowledgement and reference number. This makes it easier to track progress and make enquiries.

There is no change to the pre-order process. If you currently use this service, you can continue to do so in the usual way.

Tax on bank and building society interest

From late September 2026, HMRC will start to issue P800 tax calculations or PA302 Simple Assessment notices for any tax owed on bank and building society interest earned between April 2025 and April 2026.

Some customers may have already received a Simple Assessment for the 2025 to 2026 tax year that did not include either their bank or building society interest. If HMRC subsequently receives information about interest, these customers may receive a second Simple Assessment notice for the same tax year which takes this into account. When this occurs, you should make your clients aware that the second notice will show the total tax owed for the year. This includes the amount from the first notice even if it has been paid. To work out what they owe, your clients should deduct anything they have already paid from the amount in the second notice.

How to pay an underpayment of tax

If a customer is taxed through PAYE they do not need to do anything as their tax code will be changed to reflect the underpayment of tax.

If HMRC cannot collect this tax through PAYE, or the amount owed is more than £3,000, they will receive a Simple Assessment notice which will explain how much they owe and why.

More guidance is available on how to pay your Simple Assessment tax bill.

If a client’s income from savings and investments is more than £10,000, they will need to complete a Self Assessment tax return.

Tax codes and bank statements may show different interest amounts because:

  • some interest may be tax-free covered by the Personal Savings Allowance
  • only taxable interest shows in tax codes
  • HMRC may use estimates based on recent data

Key points about savings interest for clients to be aware of:

  • banks and building societies tell HMRC about interest paid to customers each year
  • most people can earn some interest before paying tax
  • they can use HMRC’s online calculator to check how much tax they might pay on interest from savings
  • your clients can use their Personal Allowance for tax-free interest if they have not used it on wages, pension or other income
  • they may also get a Personal Savings Allowance — up to £1,000 a year in interest without paying tax, depending on their tax band
  • HMRC assumes any interest earned on a joint account is split equally between the account holders

HMRC will show the name of the bank or building society that paid your client interest. If your client does not recognise the name, it may be the name of the wider financial group that owns the bank or building society. Ask them to check online to confirm this.

Further help

Read more information on Simple Assessment.

Your clients can also check their personal tax account.

If they think their Simple Assessment is wrong, they must call or write within 60 days from the date of the letter to formally query the assessment.

If your clients have already registered for self-assessment for the relevant year, call HMRC on 0300 200 3300 to withdraw their Simple Assessment.

General Betting Duty

As announced at Budget 2025, from 1 April 2027 there is a new rate of 25% which will apply to profits from General Betting Duty (GBD), Pool Betting Duty and Remote Gaming Duty. Wherever they are based, operators are liable to GBD if they provide betting services to anyone in the UK.

Operators are liable for GBD on any bookmaker’s profits from:

  • general bets, or pool bets on horse or dog racing made by customers in a UK betting premises
  • remote general bets and remote pool bets on horse or dog racing made by UK customers with bookmakers, wherever the bookmaker is located
  • spread bets placed with UK-based operators and charges made to UK customers by betting exchanges, but the new remote rate of GBD does not apply to these types of bets.

Operators who are liable to GBD need to register with HMRC and pay their liability on these profits.

Remote betting wholly on UK horse racing and bets placed through self-serve terminals on licensed premises will be excluded from the new rate and will continue to be charged at 15%.

If your client only takes on-course bets at horse or dog race meetings where the person making the bet and the bookmaker or tote operator are both present, they do not need to pay GBD. But they must register and pay GBD on any off-course bets or remote bets.

Updated guidance for reporting directorships, close companies and dividend income

The Income Tax (Additional Information to be included in Returns) Regulations 2025 introduced new reporting requirements for self-assessment taxpayers relating to directorships, close companies, and dividend income. These changes will improve HMRC’s understanding of how directors are paid so we can better support them with their tax affairs. It should be noted that the changes do not change the underlying tax treatment of income or create new tax liabilities.

Following feedback, HMRC has published updated guidance for completing Self Assessment tax returns across filing channels to help agents and their clients understand how the new requirements should operate in practice.

The updates to available guidance and the equivalent notes for agents using HMRC’s online self-assessment reporting system include:

  • making clearer that if your clients are already required to submit Self Assessment tax returns and were directors of UK companies during the tax year, including dormant companies, you must provide additional information through the SA102 employment pages

  • confirming that if your clients are relevant directors required to submit Self Assessment tax returns you must generally report each directorship through an SA102 ‘Employment’ page, including where no remuneration or shareholding exists for that tax year

  • explaining what to do if your clients are directors of non-UK companies, charities and community interest companies, taking into account whether payments or benefits have been received in respect of the directorship

  • providing guidance for agents and their clients using the online reporting system on how to report directorship details where the number of employments and directorships might exceed the available employment pages

Make sure to check the latest guidance on how to complete your Self Assessment tax return for the last tax year.

We can also confirm that HMRC will take a considered approach to compliance on a case-by-case basis. We will take into account all relevant facts and circumstances, including the reasonable efforts customers have made to meet their obligations in light of the information and guidance available to them at the time.

Guidance on how HMRC will implement the loan charge settlement scheme

Thousands of people and employers with outstanding loan charge liabilities are being invited to take advantage of a new loan charge settlement scheme that could reduce their bills by up to £70,000.

Most people could see reductions of at least 50%, with around a third able to settle without paying anything at all.

HMRC is writing to eligible customers asking anyone who receives a letter from their caseworker to respond as soon as possible. These arrangements can be complicated and take some time to work through, which is why every customer has a named contact that they, or their agent, can speak to.

Customers do not have to wait for a letter. They, or their agent, can contact their named caseworker at any time to discuss the settlement scheme.

On 5 August 2026 The Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026 came into force. Guidance is now available on how HMRC is implementing the loan charge settlement scheme, for both individuals and employers.

The guidance includes information on:

  • when settlement offers will be made and how long they will be available
  • what determines how long customers will have to settle
  • calculating the settlement offers for individuals and employers (including examples)
  • crediting amounts already paid

Customers who cannot pay in full straight away will be able to agree a payment arrangement based on what they can afford. Anyone who settles under the new terms can choose to pay over five years, with longer arrangements available depending on their circumstances.

Anyone who does not settle will have to pay the full amount of the loan charge.

HMRC has created a brief loan charge settlement scheme YouTube video intended to introduce customers to the loan charge settlement scheme and how they could benefit if they are eligible.

Payrolling benefits in kind — update on exceptions and Class 1A National Insurance contributions 

HMRC is encouraging agents to start preparing their clients for the mandatory payrolling of benefits in kind (BiKs) and expenses to be introduced in phases from 6 April 2027 to 5 April 2028.

Two guidance updates have been made following the publication of the August 2026 Employer Bulletin HMRC used to inform employers of actions they can take to get ready for these changes.

Globally mobile employees

Globally Mobile Employees (GME) will be exempt from mandatory payrolling of benefits in kind and expenses. This recognises that globally mobile working arrangements create genuine practical difficulties in calculating or reporting BiKs through payroll in real time. Employers can continue reporting these benefits using forms P11D and P11D(b) at year-end or choose to payroll them voluntarily.

Employers with eligible GME need to submit an online G-Form, that will be made available in November 2026, telling HMRC which employees should be excluded.

You are advised to encourage your clients to start preparing now by:

  • identifying employees who may be eligible for the GME exception
  • reviewing benefits in kind they provide to their employees
  • considering any necessary changes to payroll, HR and finance processes
  • speaking to payroll software providers considering how to communicate this information to their employees
  • checking GOV.UK regularly for further updates and guidance

Class 1A National Insurance contributions if employers voluntarily payroll other BiKs

From 6 April 2027, employers who voluntarily choose to payroll benefits in kind that are not part of the first phase of mandatory payrolling must also pay Class 1A National Insurance contributions through payroll. They will no longer be able to report these separately at the end of the tax year. They cannot choose to payroll the Income Tax and report the associated Class 1A NICs separately.

Your clients can register to voluntarily payroll these non-mandated benefits for the 2027 to 2028 tax year from November 2026, using the payrolling benefits and expenses online service. Those already registered will automatically continue for the 2027 to 2028 tax year.  If clients do not want to continue voluntarily payrolling non-mandated these benefits, they must withdraw their registration by 5 April 2027.

Further information about voluntary registration will be included in updated mandatory payrolling of Benefits in Kind guidance in Autumn 2026.

Borders and trade

UK Carbon Border Adjustment Mechanism

The government has now laid the second tranche of regulations required to implement the UK Carbon Border Adjustment Mechanism (CBAM), alongside a supporting notice which has force of law. A statutory instrument has also introduced how interest will be charged on CBAM payments. 

CBAM will begin on 1 January 2027 and will apply to imports of specific goods from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors.

This legislation sets out:

  • the calculation of embodied emissions

  • the provisions for determining, evidencing and verifying emissions

  • the direct emissions attributable to the production of CBAM goods

  • that the Finance Act 2009 interest regime will apply for CBAM

The legislation has been published on the CBAM collections page. HMRC will also publish additional guidance in the autumn to explain the legislation further.

HMRC is hosting a series of webinars in October 2026 to help impacted businesses and their agents implement CBAM.

You can watch a supporting video on CBAM which will help you and your clients.

Making Tax Digital

Get your clients ready for the next Making Tax Digital for Income Tax deadline

The second quarterly update deadline for Making Tax Digital (MTD) for Income Tax is 7 November 2026. By now, you and your client should be using MTD compatible software to create digital records if your client earns more than £50,000 from self-employment and property.

From September 2026, HMRC will begin signing up customers who should be using MTD for the 2026 to 2027 tax year but have not yet signed up. This will happen in stages over the coming months and HMRC will contact customers to confirm this. It’s important you check with your clients if we have contacted them.

If they’ve not received a letter, there is still time to sign them up and doing so helps you to ensure their details are correct from the start. HMRC will sign clients up using the details from their latest tax return, but taking action early allows you to enter any changes to their circumstances.

If they have already been signed up by HMRC, you need to check what to do if HMRC has signed you up for Making Tax Digital for Income Tax.

The Get ready for MTD: an agent toolkit has been updated to include a copy of the sign up letter. For further support and practical steps to prepare for quarterly updates, read the MTD special edition Agent Update.

Client list for Making Tax Digital for Income Tax

HMRC has started developing client list functionality within the Agent Services Account, for clients using Making Tax Digital (MTD) for Income Tax.

This work responds directly to agent feedback that clear visibility of authorised clients would make managing client relationships easier and more efficient. This will become increasingly important as more clients join MTD for Income Tax.

In this process, HMRC is at an early stage of development and is working with agents, professional bodies and software developers to understand what agents need and how the capability could work in practice.

The aim is to give agents improved visibility of authorised clients and provide a smoother experience as MTD for Income Tax expands. This facility is already available within the HMRC online services for agents account.

HMRC is aiming to deliver the client list by summer 2027, subject to the outcome of the development work. We will continue to engage with the agent community and provide further updates as the work progresses.

HMRC agent services

Look again to spot bad tax advice

HMRC’s Don’t get caught out campaign is successfully helping contractors working through umbrella companies to spot bad tax advice and watch out for tax avoidance schemes.

Help us to protect your clients working as contractors from tax avoidance by sharing our eye-catching campaign resources on Frontify in your newsletters, on your websites and across your social media channels.

Contractors can use our guidance, interactive tools and personal stories to get help to identify, leave or report a tax avoidance scheme.

A short YouTube video on how umbrella companies work explains how umbrella companies work and to check their pay arrangement to make sure they are not in a tax avoidance scheme. 

Contractors who use, or are considering using, an umbrella company should check our list of named tax avoidance schemes. It is not a complete list of all tax avoidance schemes. A scheme not appearing on it should not be assumed to work. HMRC never approves tax avoidance schemes.

We are here to help your customers avoid mistakes, get things right first time and pay the right amount of tax, so they do not get caught out by tax avoidance.

Construction Industry Scheme (CIS): help clients get monthly returns right

In October 2026, we will write to CIS-registered contractors where we have identified errors in their monthly returns.

Errors usually relate to three main areas as detailed in this article.

Using the wrong CIS deduction rate

Contractors must complete checks to verify a subcontractor when required. HMRC will confirm the deduction rate to use.

They should always use the latest rate notified by HMRC, not an old rate or one used on a previous return.

Not recording the cost of materials

Material costs must be recorded separately where they are included on the invoice.

CIS deductions usually apply to labour, not materials. Recording figures separately helps the return match the client’s records.

Entering incorrect figures

Payment, material and deduction figures should be checked against payroll, invoice or accounting records before the return is submitted.

Action for agents: help clients get returns right

You must remind CIS contractor clients to check every monthly return before submission.

Some points for them to check in particular are:

  • verify subcontractors when required
  • use the latest deduction rate provided by HMRC
  • record the cost of materials separately where materials are included on the invoice
  • check payment, material and deduction figures against their records
  • correct any errors as soon as possible if they discover a mistake

Read the guidance in Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340), which explains contractors’ responsibilities and how to amend a return.

HMRC will continue checking CIS returns and may ask clients to review their records to explain how a return was completed. Agents can help clients avoid follow-up contact by encouraging these checks to be made before each submission.

HMRC may contact customers by letter or email. If they are unsure whether the message is genuine, they can check a list of genuine HMRC contacts.

New YouTube video: overview of the foreign income and gains regime

From 6 April 2025, the tax rules for non-UK domiciled individuals changed. The remittance basis of taxation was replaced by the foreign income and gains (FIG) regime.

HMRC’s overview of the foreign income and gains regime is provided in a new YouTube video.

This FIG video overview covers: 

  • what has changed
  • who is eligible
  • the types of income and gains you can get relief on
  • how to claim
  • how a claim could affect your tax

There is also detailed guidance on HS266 Foreign income and gains (FIG) regime (2026) and in HMRC’s Residence and FIG Regime Manual.

Register clients for self-assessment now

If you have clients who are new to self-assessment and need to submit a tax return for the 2025 to 2026 tax year, you should act now.

You must tell HMRC by 5 October 2026 if your client needs to complete a tax return.

This is because they may have:

  • not submitted a Self Assessment tax return before so they need to register
  • previously been in self-assessment but did not need to submit a tax return for the last tax year, so they need to reactivate their account

You can do this by registering or reactivating your client’s account for self-assessment. If HMRC is not notified by 5 October, your client may be liable to a failure to notify penalty.

Why it matters

Registering or reactivating a self-assessment account in good time means you can start completing their tax return way ahead of the online deadline of 31 January 2027.

Submitting a tax return for a client who has not registered, or whose existing self-assessment record has not been reactivated, can lead to delays in processing, incorrect tax calculations and incorrect repayments being issued.

What you should do

You should consider the following:

  • check if your client needs to complete a tax return
  • register new clients using the online CWF1 form for self-employed clients or the SA1 form for others
  • reactivate an existing self-assessment record if your client already has a Unique Taxpayer Reference (UTR) and needs to start filing again — use the online CWF1 or SA1 form to do this
  • not register a client as new if they already have a UTR
  • tell HMRC as soon as possible if your client no longer needs to file a tax return to help them avoid unnecessary reminders and potential penalties

You can contact HMRC using webchat, by calling or writing to us.

The Tell Advisory Burdens Advisory Board (ABAB) report 2026

The Tell ABAB report 2025 to 2026 is now available.

The report presents findings from the annual Tell ABAB Survey, commissioned by the independent ABAB. This year’s survey received the highest number of responses to date, providing valuable insight into the experiences, challenges and priorities of small businesses and tax agents when interacting with the UK tax system.

ABAB provides independent advice and challenge to HMRC on issues affecting small businesses, including HMRC services, transformation programmes and opportunities to reduce administrative burdens.

We appreciate the contribution and efforts provided by the stakeholders, small businesses and tax agents who supported and participated in this year’s survey. Your feedback helps ABAB identify the issues that matter most to customers and informs its recommendations to HMRC.

The insights from this year’s survey will help shape future discussions on improving the customer experience and reducing administrative burdens across the tax system.

You can read the Tell ABAB Report 2026 on GOV.UK.

If you have any questions, you can contact the team by email advisoryboard.adminburden@hmrc.gov.uk.

Cryptoassets and deceased estates

As cryptoassets become more widely held, it is important to consider whether they form part of a deceased person’s estate.

When administering an estate, personal representatives and agents should review the deceased’s financial affairs carefully and consider whether any cryptoassets need to be included for Inheritance Tax purposes. Depending on the circumstances, there may also be Capital Gains Tax or Income Tax implications.

HMRC will shortly be writing to several personal representatives and agents to provide further information and support. We encourage anyone dealing with an estate to familiarise themselves with the available guidance and take reasonable steps to identify and report any cryptoassets held by the deceased.

Read more information in the:

Switch back to standard VAT rate for children’s meals, tickets and family attractions

The temporary reduced rate of VAT, effective from 25 June 2026 and known as the Great British summer savings, ended on 1 September 2026.

Businesses who applied the reduced rate to children’s meals, tickets or family attractions must return to charging the standard VAT rate of 20% on all relevant sales from 2 September 2026.

You must remind any clients who may have taken part in the scheme that the temporary reduced rate has now ended and encourage them to check that their tills, point-of-sale systems, accounting software and VAT records have been updated from 2 September.

Where relevant, you should also help your clients review transactions made after the scheme ended and take appropriate action if the reduced rate continued to be applied.

Read more about the temporary reduced rate and switching back to the standard rate.

Update on recovery of Winter Fuel Payments for 2026 to 2027 and 2027 to 2028

If an individual receiving Winter Fuel Payments in England, Wales and Northern Ireland or the Pension Age Winter Heating Payment in Scotland has a total income of more than £35,000, HMRC will recover their payment through the tax system.

For PAYE customers, HMRC will automatically collect their Winter Fuel Payment through a change to their tax code unless they already file a Self Assessment tax return. These customers do not need to take any action, and do not need to contact HMRC.

From April 2027, HMRC will start collecting Winter Fuel Payments in advance during the same year they are paid. This means anyone who received a 2026 to 2027 Winter Fuel Payment and has not opted out of the 2027 to 2028 payment, will repay both payments at the same time.

Customers might start to see two Winter Fuel Payment amounts included in their tax code from January 2027, rather than April 2027 as previously communicated. This is because part of their Winter Fuel Payment for 2026 to 2027 may start to be collected in their tax code for the last few months of the 2026 to 2027 tax year, alongside the collection of their Winter Fuel Payment for 2025 to 2026.

No one will pay back more Winter Fuel Payment than they received. For a typical payment of £200 received in both 2026 to 2027 and 2027 to 2028, around £30 to £33 will be deducted each month in tax over a period of 12 to 15 months.

There is no change to the collection process for customers who complete a Self Assessment tax return. Self Assessment customers should include the Winter Fuel Payment on their return for the year in which they received it. Where possible HMRC will include this automatically for online filers, but customers should check and include it themselves if it has not automatically been included. Anyone who files a paper tax return will need to add the payment themselves.

Further information is available on:

Multi-factor authentication: prepare for final activation starting 28 September 2026

With the final activation window starting on 28 September, agents who have not yet had multi-factor authentication (MFA) activated should get ready now to help avoid disruption to their work and the service they provide to clients.

Watch our recorded webinar for practical guidance on MFA, including what to expect and the steps you can take to prepare. Our recorded webinar can be found within HMRC email updates, videos and webinars for tax agents and advisers.

Understand why multi-factor authentication matters

The introduction of MFA brings agent accounts in line with the protection already in place for individual and organisation Government Gateway accounts. This is part of HMRC’s ongoing work to protect agents and their clients from the evolving threat to online security.

Time is running out to prepare

The final activation window begins on 28 September 2026 and runs until 15 October 2026. If you have not yet had MFA activated, your account will be included in this window. Accounts will be activated around 9am each day, Monday to Thursday during these dates, though HMRC is unable to provide a specific activation date.

With activation now only weeks away, it is important to prepare now to ensure the transition is smooth and does not disrupt your work or your clients’ service.

Prepare for multi-factor authentication

We strongly encourage all agents who have not yet had MFA activated to use the remaining time before 28 September to get ready.

Preparation can include:

  • understanding the access code methods available to you and choosing the one that best suits your way of working
  • selecting your preferred future settings before activation takes place
  • checking for any existing MFA settings that may be outdated and need updating
  • reviewing administrator roles on your account to ensure the right people have the right access

Full guidance is available in the Tax Agent’s Handbook — Online services for agents. We recommend reviewing this handbook now, so that when MFA is applied to your account, you will not face any disruption when dealing with the clients you represent.

New tool to help you and your clients check tax deadlines

You and your clients can now use a new online tool to check your tax filing and payment deadlines for:

  • Construction Industry Scheme (CIS) contractors
  • PAYE employers
  • Self Assessment
  • VAT

These can be printed or added to most calendar applications.

You do not need to sign in to use the tool, and the information entered is not sent to HMRC. This makes it easy to use for different clients.

We plan to add more taxes to the tool in the future, and any feedback you provide will be used to improve the tool.

Client allocation enhancements

HMRC is developing an enhancement that will allow agent firms to assign multiple clients to a team member within their HMRC online services for agents account. 

The capability will reduce the need to allocate clients to individual staff members one at a time, helping to reduce administrative effort. Easier management of client assignments will also support stronger security, clearer accountability and improved auditability.

HMRC aims to begin testing the service with agents before the end of 2026.

Help your clients plan for retirement with the HMRC app

Pension awareness week started on 14 September and will end on 18 September 2026. You can help your clients take control of their retirement planning with the tools within the HMRC app.

It’s never too soon to plan, and with the app your clients can manage their finances securely any time, day or night.

To plan for their retirement on the app, your clients can:

  • view their State Pension forecast

  • check the gaps in their National Insurance record, and make voluntary contributions if needed

  • see their scheduled retirement date

The HMRC app can be downloaded free from the App Store and Google Play Store, providing your clients with their State Pension and retirement needs in one place.

They can also find guidance on paying tax on a State Pension on our Tax Confident campaign on pension awareness.

For those looking to build their knowledge further, Tax Confident offers clear and straightforward guidance on tax and pensions. Tax Confident supports them in developing a deeper understanding of tax and pension matters, helping them feel more informed and confident when planning for retirement.

Share this message with your clients to help them feel fully prepared for the future.

HMRC will temporarily accept both versions of form P87 until 1 November 2026

HMRC has updated form P87 following changes to Approved Mileage Allowance Payments for the 2026 to 2027 tax year.

The rate for cars and vans for the first 10,000 business miles has increased from 45p to 55p per mile. The rate for business miles over 10,000 stays 25p per mile.

What agents need to know

As a one-off transitional arrangement for this form update, HMRC will accept claims made using either the 10/23 or 06/26 version of form P87 until 1 November 2026.

From 1 November 2026, agents must make sure they and their clients use the 06/26 version of form P87.

In-year mileage claims

Agents should use the 06/26 version of form P87 for any in-year mileage claims. This will help make sure claims are based on the correct mileage rate for the 2026 to 2027 tax year.

HMRC is aware that some wording on form P87 needs to be updated. The wording changes will be made in due course, allowing the usual lead-in time for agents. We will then communicate this through Agent Update or Talking Points.

Further information

Further information can be found in Increasing mileage rates.

Sign up to receive HMRC email updates, videos and webinars for tax agents and advisers.

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 1,484 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.

Agent engagement

Wealthy External conference

HMRC’s Wealthy Team hosted the third Wealthy External conference at HMRC’s regional centre in Croydon on 7 May 2026. Representatives from professional bodies and key agent firms joined HMRC colleagues to discuss the following topics:

  • wealthy plan

  • professional conduct in relation to Taxation and Guidelines for Compliance 13

  • agent regulations

  • crypto assets

  • residence-based tax regime

The summary of the Wealthy External Conference have been published.

Approach to automation of web services in HMRC

HMRC recently published a policy paper on the use of HMRC sign-in details, automation and accessing HMRC web services.

This was published in response to a growth in practices that can present significant security, data protection and service integrity risks for HMRC and customers.

We recognise that automation has become an established part of the tax and software ecosystem, and that the publication of the policy paper has caused concern amongst tax advisers and software developers.

This policy paper is intended to clarify HMRC’s long-standing policy on automation, and enforcement will continue to focus on behaviours which create material security, fraud or service-integrity risks. HMRC will continue to work constructively with tax advisers and software developers making a genuine effort to interact safely with HMRC systems.

We know that some businesses would like greater certainty in how this policy will be applied and the future of automation in the tax administration system.

As set out in the 27 May 2026 policy paper, HMRC is considering how safe, secure and appropriate automation should operate in relation to HMRC services.

To support that work, HMRC will shortly begin a programme of stakeholder engagement to inform the development of a sustainable policy position on the automation of HMRC services

In September 2026, we will engage with stakeholders through HMRC’s established forums to test and validate the evidence gathered to date on the opportunities and risks associated with automation, and to share and discuss our emerging policy thinking.

Throughout October and November 2026, we will hold a series of focused deep-dive discussions with interested stakeholders to explore key policy questions in greater detail. These discussions will help shape the development of a draft safe automation framework and refine the future policy direction.

Following this engagement we will consider the feedback and evidence gathered through stakeholder engagement and determine the next steps for developing the safe automation framework and wider policy approach.

Contact Information for professional and representative bodies

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