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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-84/agent-update-issue-84
This month’s content
Technical updates and reminders
Developments and changes to legislation and allowances relating to UK tax including:
Coronavirus (COVID-19) articles giving information on:
- updated guidance
- coronavirus how HMRC is continuing to support customers and the economy
- Coronavirus Job Retention Scheme
- continued support for businesses – Statutory Sick Pay Rebate scheme
- VAT deferral new payment scheme
- reminder about claiming tax relief for working from home
- further support on coronavirus schemes
- Self Assessment
- potential medical benefits refunds for 2020 to 2021 tax year
- reminder for reporting expenses and benefits for the tax year ending 5 April 2021
- Trust Registration Service (TRS)
- Extended loss carry back – claims information for companies
- VAT Reverse charge on construction and building services
- check you are taking the correct Student and or Postgraduate Loan Deductions
- Scottish student loans plan type 4
- umbrella company guidance
- employers providing medical benefits
- Plastic Packaging Tax – Initial guidance published on GOV.UK
HMRC agent services
Details of live consultations and links to responses, changes to HMRC service and guidance, including:
- update on the government’s Tax Administration Strategy
- Tax Administration Framework Review
- helping your clients better understand compliance checks
- share your views on tax advisers holding professional indemnity insurance and the definition of tax advice
- paying HMRC
- support for customers who need extra help
- Trusts and Estates newsletters
- clamping down on promoters of tax avoidance – have your say
- tax agent toolkits
Agent forum and engagement
Latest updates from the partnership between HMRC and the main agent representative bodies. Including:
- agent forum update
- Agent Dedicated Line (ADL)
- working together contact information for professional and representative bodies
Technical updates and reminders
Coronavirus – how HMRC is continuing to support customers and the economy
We’ve updated the HMRC issue briefing on support for customers and the economy, which sets out the support schemes and policy changes that HMRC has implemented.
It also includes our principles for the next steps on:
- tax collection
- benefits payments
- compliance checks
- debt activity
We recognise the continuing impact of the coronavirus pandemic and will continue to collect the tax due in a way that recognises the very real needs and challenges that businesses and individuals face. The updated issue briefing now includes government announcements made since November 2020.
Coronavirus Job Retention Scheme
The deadline for Coronavirus Job Retention Scheme (CJRS) claims for periods in May is Monday 14 June 2021.
You can claim before, during or after your client’s payroll is processed. It’s best to encourage your clients to provide the exact number of hours their employees will work, so you do not need to amend the claim later.
Remind your clients that if they do not pay the associated employee tax and National Insurance contributions to HMRC, they’ll need to repay the whole of the CJRS grant to HMRC.
How much employers can claim
Check if your client and their employees are eligible and work out how much they can claim using our CJRS calculator and examples.
The UK Government will continue to pay 80% of furloughed employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, to the end of June 2021.
In July, CJRS grants will cover 70% of employees’ usual wages for the hours not worked, up to a cap of £2,187.50. In August and September 2021, this will then reduce to 60% of employees’ usual wages up to a cap of £1,875.
Employers will need to pay the difference from July 2021, so that they continue to pay their furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month.
CJRS eligibility from May
Employers can now claim for eligible employees who were on their PAYE payroll on 2 March 2021. This means they must have made a PAYE Real Time Information (RTI) submission between 20 March 2020 and 2 March 2021, notifying HMRC of earnings for that employee.
If your clients have employees who have previously been ineligible for the CJRS, as they were not on their payroll on 30 October 2020, they may be eligible for periods from 1 May 2021 onwards.
Your clients and their employees do not need to have benefitted from the scheme before to make a claim, as long as they meet the eligibility criteria.
Continued support for businesses – Statutory Sick Pay Rebate scheme
The UK Government’s Statutory Sick Pay Rebate scheme continues to provide financial support to small and medium-sized employers.
Employers with fewer than 250 employees who have paid Statutory Sick Pay (SSP) to employees for coronavirus-related sickness absence, could be eligible for support. You can also make claims on your clients’ behalf.
The repayment will cover up to 2 weeks of the applicable rate of SSP.
More guidance and information on eligibility and how to make a claim is available.
VAT deferral new payment scheme
The VAT deferral new payment scheme is open for all businesses that deferred VAT due between 20 March 2020 and 30 June 2020 and were unable to pay in full by 31 March 2021.
Your clients can spread these payments over several months – businesses that join by 19 May 2021 will be able to benefit from up to 9 monthly instalments. The later a business joins, the fewer instalments will be available to them up to:
- 9 instalments if they join by 19 May 2021
- 8 instalments if they join by 21 June 2021
Businesses can join the easy-to-use scheme quickly and simply without needing to call us.
Before joining, businesses must:
- have their VAT registration number
- create their own Government Gateway account (if they do not already have one)
- submit any outstanding VAT returns from the last 4 years – otherwise they will not be able to join the scheme
- correct errors on their VAT returns as soon as possible
- make sure they know how much is owed, including the amount originally deferred and how much they may have already paid
Businesses may be charged a 5% penalty and interest if they do not either pay in full, sign up to the scheme online by 21 June 2021 or get in touch with us to make an arrangement to pay by 30 June 2021. For more information VAT Deferral.
Reminder about claiming tax relief for working from home
Employees may be able to claim tax relief for additional household costs if they have to work at home on a regular basis, either for all or part of the week. This includes having been told to work from home because of coronavirus.
Additional costs include things like heating, metered water bills or business calls, that employees can demonstrate have been incurred wholly, exclusively and necessarily as a direct result of working from home. They do not include costs that would stay the same whether they are working at home or in an office.
Your clients or their employees can apply quickly and easily using the HMRC online service, which is now open for claims that relate to periods up to 5 April 2022.
Find out more about eligibility and how employees can claim.
Further support on coronavirus schemes
You and your clients can sign up to receive regular email updates from HMRC, to keep up to date with the latest information on our coronavirus schemes. You can simply register and add the subscription topics you’re interested in.
Many agents have also benefitted from our webinars which offer information on the CJRS, other government support and how it applies to your clients.
Changes to exports process for merchandise in baggage
From 1 July 2021, there will be changes to how your clients export commercial goods out of Great Britain (England, Scotland and Wales) in their accompanied baggage or small vehicle (also known as merchandise in baggage). This only applies when making a full export declaration.
The goods will be automatically ‘arrived’ when a full export declaration is submitted. This means traders will no longer need to present their goods to a Border Force officer at airports or ports of departure with red channels. Ports without red channels will no longer require completion of a C1601 for the National Clearance Hub (NCH) to arrive the goods.
This change only applies to Customs Handling of Import and Export Freight (CHIEF) users. The process for traders on the Customs Declaration Service will remain the same for the time being, however these changes will be made for Customs Declaration Service later.
You must submit a full export declaration before you leave Great Britain if your goods:
- have a value of more than £1,500
- weigh more than 1,000kg
- are restricted goods
- are alcohol, tobacco or fuel (excise goods)
- need a licence (controlled goods)
- are being put into a customs special procedure
If you do not need to make a full declaration, you can make an online declaration in the 5 days before you leave with your goods. You can also add goods to a declaration you’ve already made if all the goods combined do not exceed the total value of £1500, weigh less than 1000 kilograms and are not controlled goods.
More information on merchandise in baggage is available.
We’ve seen a growing trend in customers submitting their Self Assessment returns early. In the last 5 tax years, the number of customers choosing to file on the first day of the new tax year has almost trebled from 22,885 in 2017 to 63,521 in 2021. With almost 950,000 online Self Assessment returns received so far this tax year, we are urging others to do the same, and have published online information covering things like:
- how to get help with your tax return
- what to do when declaring furlough payments, Self-Employed Income Support Scheme grants or other coronavirus support measures
- what information you need before you can start your tax return
- help with paying your bill
- what to do if you have paid too much tax
Further Information can be found at ‘file your tax return early’.
Potential medical benefits refunds for 2020 to 2021 tax year
If you use a medical benefits company and there are potential refunds, we encourage employers to engage early.
If there are to be refunds, then these need to be submitted timely ahead of deadline below to avoid subsequent amendments.
Reminder for reporting expenses and benefits for the tax year ending 5 April 2021
The deadline for reporting any expenses and benefits is 6 July 2021.
Your clients need to do this for every employee they’ve provided with expenses or benefits.
If your client’s report is late, their employees could end up paying the wrong tax and be out of pocket.
If you’re an authorised agent registered with the PAYE for Agents online service and you still need to send your client’s report, you can do this online, saving you and your client’s time.
You can find more information on how to complete these forms here.
You’ll also need to complete form:
- P11D(b), if your client has a Class 1A National Insurance contribution liability, because they payroll their expenses and benefits
- P11D to declare any non-payroll expenses or benefits
There’s more information on reporting expenses and benefits.
If we’ve asked your client to submit a form P11D(b) and they did not provide any employee expenses or benefits – complete this declaration.
Trust Registration Service (TRS)
We’re now able to provide you with some further information around the forthcoming changes to the Trust Registration Service (TRS). Expect the TRS to be open to all non-taxpaying trusts in summer 2021.
In preparation for opening TRS to non-taxable trusts registrations, we’ve changed the service.
Taxable trusts are now required to provide additional data to confirm if:
- the trust is, or not, an Express Trust
- a Non-UK trust has a business relationship in the UK
- the trust has purchased any UK land or property
- the trust has a controlling interest in a non-European Economic Area (EEA) company (and if so, provide company details)
They’re also be able to supply additional data about the individuals involved in the trust. Information can also be provided about:
- country of residence
- country of nationality
- whether the person has mental capacity at the time of registration
The Register a trust as an agent guidance has been updated to include information about the additional data.
We’ve also made some changes to the way we check individual’s names, National Insurance Numbers and date of birth are correct. The details are checked on input and Service Users have 3 attempts to enter the correct details. After 3 attempts, Service Users are asked for alternate details instead (name, address, passport number, expiry date, country of issue).
It is now also possible to obtain a PDF output from the service to demonstrate proof of registration.
We’ve also started to allow non-taxable trusts to register and make changes to their trust details. Use of the service is only currently available on a limited basis to allow for service development and enhancement, so will only be accessible to those who have been invited to use the service.
If you have a non-taxable trust and are willing to participate in this initial registration period contact firstname.lastname@example.org. Requests will be logged and we’ll be in touch with an invitation.
We ask that you or your members do not contact the HMRC Trusts helpline in relation to registration of a non-taxable trust.
The full service will be available on a public basis for all customers at a later point in Summer 2021.
Extended loss carry back – claims information for companies
The extended loss carry back measure announced at Budget enables companies to make claims to carry back losses for a further 2 years than current rules allow. This temporary extension applies for losses arising in accounting periods ending between 1 April 2020 and 31 March 2022.
A guidance note setting out further information on extended loss carry back for businesses is available.
Claims for the extended relief cannot be made until the Finance Bill receives Royal Assent, which is expected to happen mid-July. Any claims received before Royal Assent will not be processed and claimant companies will be asked to re-submit their claims in July 2021.
Claims process following Royal Assent.
Claims that exceed the de minimis of £200,000 must be made in a company tax return. Box 45 (claim or relief affecting an earlier period) on the CT600 should be completed and details of the carry back claims included in the computations that accompany the CT600 and accounts.
There is no need to submit amended returns for the earlier periods to which the extended relief applies as the claims will be treated as amendments to those returns. Amended returns for these periods will be rejected for online submission as, in most cases, they will be out of time for amendment.
Claims below the de minimis limit of £200,000 may be made outside of the company tax return via a letter to the company’s usual HMRC Corporation Tax point of contact. The letter should contain the following information:
- company name and Unique Taxpayer Reference
- detail of the accounting period during which the loss was incurred
- evidence of the loss incurred in the form of draft management accounts
- details of the amount of the loss to be carried back to the relevant periods
- company bank details for repayment purposes
VAT Reverse charge on construction and building services
VAT registered construction businesses should note that this reverse charge, which was explained in a Revenue and Customs Brief issued in June 2020 came in on 1 March 2021.
In January 2021, a letter was sent to every VAT-registered construction business. This followed letters previously sent out in February 2020 and September 2020, advising them to check if they’re liable for the reverse charge. If they’re liable, they need to apply these rules going forward.
Find more information on the scope and operation of the reverse charge.
The key aspects are:
- it applies to standard and reduced-rated supplies of building and construction services made to VAT registered businesses, who in turn also make onward supplies of those building and construction services
- the contractor is responsible for paying the output VAT due rather than the sub-contractor, and can continue to reclaim this amount as input tax
- the scope of supplies affected is closely aligned to the supplies required to be reported under the Construction Industry Scheme (CIS), but does not include supplies of staff or workers for use by the customer
- the legislation introduces the concept of ‘end users’ and ‘intermediary suppliers’
This covers businesses or groups of associated businesses that do not make supplies of building and construction services to third parties and, as such, are excluded from the scope of the reverse charge if they receive such supplies. Examples include:
- property developers
- public bodies who are deemed contractors for CIS purposes
In order to be treated as end users and intermediary suppliers, the customer needs to notify the supplier in writing. This can be done by correspondence or as part of terms and conditions. There is more detail in the VAT reverse charge technical guide.
We’ve been running webinars for businesses and they can register now. If there are no dates available, a webinar recording can be viewed.
Find more information on the Construction Industry Scheme.
Check you are taking the correct Student and or Postgraduate Loan Deductions
Where we identify the wrong student and or postgraduate loan deductions recorded on the employee’s full payment submission, we will contact you or your client by:
- Generic Notification Service (GNS) reminder message
- post – for example a change of loan or plan type letter or start and stop letter
- telephone – when we’ll always ask security questions before disclosing any client information
Scottish student loans plan type 4
Reminder that your payroll software should now be updated to include new student loan plan 4. Speak with your software provider if plan 4 is not included.
It is important that you check your online notifications and start notices to make sure you are using the correct plan type as this will impact the employee’s take home pay and student loan balance.
Umbrella company guidance
We have recently published information on Working through an umbrella company to help contractors engaged through umbrella companies understand how they work and how they are paid.
This might be particularly useful for any clients you have, who are working through an umbrella company for the first time or may be considering working through one. This may include contractors who have previously been working through their own limited company but are changing the way they work following changes to the off-payroll working rules.
You can help your clients by sharing this guidance, so they understand how umbrella companies work, and what to look out for when choosing an umbrella company.
Employers providing medical benefits
Your clients who report medical benefits through Payrolling Benefits in Kind, or the legacy P11D process, may find that the 2020 to 2021 taxable value has changed. HMRC has been made aware that some medical providers may make refunds to employers if services were not provided as originally specified.
The reportable value of the Benefits in Kind is the cost less any refund related to that year, regardless of when it is received. For your clients who are currently Payrolling Benefits in Kind, you may need to adjust the taxable value by way of an amended FPS, and the correct value on the P11D(b) submission.
To ensure that your clients who utilise the legacy P11D process are not overtaxed, make sure they have any discussions with their medical benefit provider before the P11D deadline and report the correct taxable value on P11D submissions and on the P11D(b).
Plastic Packaging Tax – Initial guidance published on GOV.UK
Initial guidance to help businesses prepare for the new Plastic Packaging Tax is now available on GOV.UK.
The guidance provides a high-level overview of the tax and is designed to help manufacturers and importers of plastic packaging, and businesses that buy plastic packaging (or goods contained in plastic packaging), understand:
- if they will need to register for the tax
- what records they will need to keep
- what steps they will need to take to begin preparing for the introduction of the tax in April 2022
There is also further information for businesses around the tax’s key definitions, exemptions and reliefs.
More information, including detail and examples of items caught by the tax, will be published later in the year. Agents representing businesses who may be affected by the tax should familiarise themselves with this guidance.
HMRC agent services
Update on the government’s Tax Administration Strategy
On 23 March 2021, the government published the command paper ‘Tax Policies and Consultations (Spring 2021)’. This paper set out a range of tax-related announcements including publication of consultations, discussion documents and calls for evidence.
This command paper marked a significant milestone in our work to deliver the government’s Tax Administration Strategy, and to improve the resilience and effectiveness of the country’s tax administration system.
This included the publication of a call for evidence on the Tax Administration Framework and a consultation on Raising Standards in the Tax Advice Market. Find more information about these in the articles below.
We are keen to engage with tax agents on these measures and reforms. Your scrutiny of these tax measures will increase the overall quality of tax policy and legislation, on which millions of taxpayers ultimately rely.
Tax Administration Framework Review
In July 2020, the Government published its 10-year strategy for the tax system (Building a trusted, modern tax administration system). This committed to publishing a call for evidence on the Tax Administration Framework, which was published on 23 March 2021.
We need to take a fresh look at the fundamental building blocks of the tax system to design a trusted, modern tax administration system that is simpler, easier to navigate and responsive to taxpayers’ needs, and fits into the way people work, live their lives, and operate their businesses.
This call for evidence is the first step in designing a tax administration system fit for all the challenges and opportunities of the modern era, including the flexibility and capacity to respond in future national crises.
It explores, at a high level, how the framework could be reformed to improve the ways in which people experience the tax system and build on it to maintain trust between HMRC and taxpayers. It seeks to generate discussion on:
- making the process of entering and exiting the tax system (registering and de-registering) simpler and more consistent across taxes
- using the opportunities from a digital, real-time tax system to simplify the calculation and assessment of tax liabilities
- greater use of information and data sources (including from third parties) to reduce errors and enhance transparency
- reducing variation in the different obligations, processes and timelines for paying tax to HMRC (and for HMRC making repayments)
- opportunities for updating taxpayer safeguards and sanctions to fit with a digital tax system and promote fairness and trust
The call for evidence considers different aspects of the tax administration framework. Respondents should not feel that they must respond to all the questions in this document. We also welcome partial responses, focused on the individual aspects of the framework that are most relevant to respondents.
We are keen to receive ideas on how best to incorporate the widest cross-section of viewpoints, as well as the expertise of those who have a particular interest in tax legislation. We’ll be engaging with stakeholders and are keen to do this through a combination of HMRC external forums, roundtables, workshops and one to one meetings as required.
We look forward to working collaboratively with agents as this review develops. Send any questions, queries or response to the call for evidence to email@example.com by 13 July 2021.
For information about all of the announcements read our Tax Policies and Consultations (Spring 2021) Tax Agent blog.
Helping your clients better understand compliance checks
Since our December update, we’ve continued our work to help customers better understand what to expect during a compliance check.
We’ve added a new video ‘Help if you cannot pay your tax bill’ to our compliance checks video series. The new video explains how we support customers who are unable to pay a tax debt.
We’ve also improved our guidance and developed a new help and support page. This brings together all the guidance and support we’re offering to customers and their agents during the compliance checks process.
Share these new support materials with your clients.
Share your views on tax advisers holding professional indemnity insurance and the definition of tax advice
There’s still time to have your say on whether a mandatory requirement for tax advisers to hold professional indemnity insurance (PII) should be introduced, and on the definition of tax advice.
Information on the full consultation is available.
Here are 3 reasons why we’d like to hear your views:
- How we define tax advice will determine who any mandatory requirement for PII should apply to.
- You know better than anyone else how a mandatory requirement for PII would impact your business.
- We need your views on whether introducing a requirement to hold PII would improve trust in the tax advice market, by targeting poor behaviour and allowing taxpayers greater redress when things go wrong.
Responding is easy, either send us your views, or ask to attend a roundtable discussion, by emailing firstname.lastname@example.org. The consultation closes on Tuesday 15 June 2021.
We’ve already received valuable responses to the consultation, but we would like more views from agents. Do not miss out on the chance to have your say.
There are several ways to pay HMRC. You can do this by:
- Direct Debit
- Faster Payment
- personal debit card
- corporate credit and debit card
Payments made by corporate credit card incur a surcharge which goes direct to merchant acquirers, card schemes and card providers. This will also apply to corporate debit cards from 1 November 2020. You may want to consider another payment method if you do not wish to incur this surcharge.
Customers experiencing difficulties should contact HMRC as soon as possible.
If you know anyone who pays HMRC, particularly by corporate credit or debit card, you may want to direct them to this advice. More information about paying HMRC is available on GOV.UK Pay employers’ PAYE.
Support for customers who need extra help
We have principles of support for customers who need extra help. These set out our commitment to support customers according to their needs, and underpin the HMRC Charter.
Trusts and Estates newsletters
For the latest news, updates and guidance on Inheritance Tax and trusts, why not take a look at our Trusts and Estates newsletter.
Clamping down on promoters of tax avoidance – have your say
In March 2021, the government published a command paper ‘Tax Policies and Consultations (Spring 2021)‘. This included the launch of an open consultation on new measures aimed at further clamping down on promoters of tax avoidance.
This consultation, which opened on 23 March 2021 is due to run until 1 June 2021 and we’re inviting you to submit your responses and evidence.
The measures proposed in this consultation document are targeted at the hard core of promoters that remain in the market, and they aim to:
- clamp down on promoters who dissipate or hide their assets to avoid paying penalties by ensuring HMRC can protect its position to secure promoters’ assets to pay any relevant penalties
- tackle offshore promoters through the UK entities that support them by imposing a new penalty on the onshore entities who are associated with, and who facilitate, the activities of an offshore promoter
- give HMRC the power to ask a court to close down a company involved in promoting or enabling tax avoidance where it can be shown that they are not operating in the public interest, and disqualifying the directors at the earliest point possible
- support taxpayers to identify and exit avoidance earlier by providing more information on the products offered or sold to them by promoters, so they can make informed decisions
Responding is easy, just email your views to email@example.com. We look forward to hearing from you.
Check the status of tax policy consultations
Find out about ongoing and closed tax policy consultations.
This file is in an OpenDocument format.
Tax agent toolkits
HMRC have 19 agent toolkits available for you to download and use. They have been designed to address the most common errors seen from previous years. They include checklists of the key issues to consider and links to HMRC technical guidance and manuals.
The complete catalogue of toolkits has been updated to assist you with completion of:
- 2019 to 2020 Company Tax Returns
- 2019 to 2020 Self Assessment Tax Returns including Capital Gains Tax toolkits
- 2019 to 2020 National Insurance Contributions and Statutory Payments, employers’ end of year forms and 2020 to 2021 record keeping
- 2019 to 2020 Property Rental Income
- 2020 VAT toolkits
By identifying the most common errors this may prompt a conversation between you and your clients to ensure submissions are correct.
There is a regular Tax agent blog, highlighting the work HMRC do with tax agents, advisers and professional bodies.
We cover topics such as:
- agent specific news and updates
- HMRC’s agent strategy
You can subscribe here to receive a notification when a new blog is posted.
Complain to HMRC
To make a complaint to HMRC on behalf of your client, you must be appointed as their Tax Advisor.
Employers need to register for email alerts.
As the department becomes more digital, it’s more apparent that the days of paper mailings are numbered. It’s important for agents to encourage employers to register to receive email alerts. This will make sure they’re updated with the latest coding changes and important information.
Find out when you can expect to get a reply from HMRC to a query or request you have made. There is also a dedicated service for tax agents to:
- register you as an agent to use HMRC Online Services
- process an application for authority to act on behalf of a client
- amend your agent details
Recent Manual updates
You can check the latest updates to HMRC manuals or subscribe to automatic notification of changes.
Residence, Domicile and Remittance Basis manual
The domicile chapter within the Residence, Domicile and Remittance Basis manual now includes the changes applicable from the introduction of deemed domicile.
Future online services downtime
Information is available on any downtime that may affect the availability of HMRC’s online services.
Online security - stay safe online
HMRC continuously monitors systems and customer records to guard against fraudulent activity, providing regular updates on scams we are aware of.
If you have any concerns regarding the authenticity of any emails received from HMRC, see the online security pages for agents.
Phishing emails and bogus contact – HMRC examples
A new type of phishing scam regarding ‘Tax Returns’, which is being circulated in high volumes.
Online training material and useful resources for tax agents and advisers
HMRC videos on YouTube, online learning modules, and live and pre-recorded webinars are available for tax agents and advisers. They give you with free help, learning and support on topical subjects.
The latest edition of Employer Bulletin is now available. It contains topical and useful information about PAYE processes and procedures.
Employers must register to receive email alerts to be informed when it’s available on the website.
Pension schemes newsletter
This Pension schemes newsletter is published by HMRC’s Pension schemes services to update stakeholders on the latest news for pension schemes.
Revenue and Customs briefs
Revenue and Customs briefs announcing changes in policy and set out the legal background to an issue. They generally have a short lifespan, as announced changes are incorporated into permanent guidance and the brief is then removed.
Agent Forum and Engagement
Agent Forum Update
The Agent Forum is a platform where agents raise potential widespread issues and ask questions about HMRC’s systems and processes, which may have significant impacts to the agent community. Agents can highlight issues they’re experiencing and share this with members on the forum. Posts should be concise and focus on evidence supporting an issue exists rather than extended comment or opinion.
Recent issues trending on the forum include:
- HMRC post & problems with the envelope stuffing machine
- provision of Self Employed Income Support Scheme information to agents
Issues requiring further evidence or information
Agents are requested to directly email the Agent Forum Team examples of where Banks or Building Societies are refusing to accept SA302s or where incorrect information has been advised. This will enable further investigation and resolution.
Recent successful results on the Agent Forum include:
- CGT 30 day report – taxpayer non tax resident anywhere
- HMRC’s PDF contradiction and related problems
- deceased cases – resurrect the R27
- unexpected C79 has arrived
Issues escalated by the Issues Overview Group:
- Agent Dedicated Line
- CGT-10215 Abolish 30 day reporting for SA cases
- threads relating to SA-API not returning expected data
- CT-9703 – Loss carry back repayments agent mergers guidance on GOV.UK
Agent Dedicated Line (ADL)
On 27 April 2021, HMRC held a successful meeting within representatives of the Representative Body Steering Group. The purpose of the meeting was to discuss the:
- ADL service background
- need to rebrand to make sure the needs of agents and HMRC are met
Updates were provided on a number of actions and tools. Agents were requested to access the Where’s My Reply tool and the Income Record Viewer using the Agent Services Account in seeking to access information online. A number of further actions were agreed, and a commitment given from HMRC to continue the engage with Professional Bodies as the work progresses.
A further update will be provided in 4 weeks.
Working Together Contact information for Professional and Representative Bodies
If you’re not a member of a professional body, contact the Agent Engagement mailbox.