Dear PAYadvice.UK,
Agent Update: issue 124 is available now.
Get the latest guidance and information including:
•helping us protect workers from getting caught out by tax avoidance•updates to the Trust Registration Service (TRS) guidance•changes to the Agent Dedicated Line•less than 6 months left to fill in National Insurance gaps to 2006•evidence required to claim PAYE (P87) employment expenses
Your next issue of Agent Update, issue 125 is scheduled for November 2024.
Yours faithfully
HM Revenue and Customs
Technical updates and reminders
Developments and changes to legislation and allowances relating to UK tax including:
Tax
- Evidence required to claim PAYE (P87) employment expenses
- Basis period reform — reporting profits on a tax year basis
- Guidance for filing Corporation Tax Returns
- Less than 6 months left to fill in National Insurance gaps to 2006
- Updates to the Trust Registration Service (TRS) guidance
Making tax Digital
HMRC Agent Services
- The Administrative Burden Advisory Board— Tell ABAB Report 2024
- Help us protect workers from getting caught out by tax avoidance
- Changes to the Agent Dedicated Line
- 100 days to the Self Assessment deadline
- Not suitable for use as a dwelling — uninhabitable dwellings
- Automatic Enrolment duties towards festive season workers — raise your client’s awareness
- Tax agent codes — clarification of previous email
Agent online forum and engagement
Latest updates from the partnership between HMRC and the main agent representative bodies. Including:
- SA-39157 Removal of Unique Taxpayer Reference box from online form SA1
- SA-46134 Missing 2024 to 2025 PAYE code numbers
- sA-45153 Marriage Allowance
- SA-51195 Reactivating Self Assessment accounts over the telephone
- Feedback on potential systemic issues
PAYadvice.UK 25/11/2024