HMRC changes agent authorisation for VAT

The digital handshake in the agent services account should now be used for almost all agent authorisations for VAT. If this article is supporting your professional development, it can count towards your verifiable CPD hours. Use the pop up at the bottom right corner of your screen to add reading this article as an activity […]

HMRC agent webchat services continue

Webchat services for agents will continue beyond January, and a new process applies for chasing repayments. If this article is supporting your professional development, it can count towards your verifiable CPD hours. Use the pop up at the bottom right corner of your screen to add reading this article as an activity to your online […]

Agent dedicated line: HMRC restricts SA repayment queries

From Friday 22 December 2023, progress-chasing queries for self assessment repayments will be redirected to the digital ‘Where’s my reply?’ tool. When HMRC recently announced the restrictions to the self assessment (SA) helpline and agent dedicated line (ADL), it had said that it would deal with calls relating to SA filing, payments and repayments for the […]

Repayment agent problems continue | ICAEW

ICAEW members are receiving reports of tax repayments being made to agents who are unknown to the taxpayer. ICAEW’s Tax Faculty explains how to report such cases to HMRC. Formal assignments of income tax repayments have been void since 15 March 2023. A transitional period during which assignments were treated as nominations ended on 20 July […]

Agent reference requirement on HMRC forms

HMRC has confirmed that, from 26 February 2024, an agent reference number will be required on P87 tax relief on employment expenses and marriage allowance claim forms. If an agent reference number is not provided, the repayment will be made to the taxpayer even if nominated to the agent. As part of HMRC ‘s work […]

Agent authorisation for VAT is changing

HMRC will remove the functionality that allows agent authorisations for VAT to be copied across to the agent services account. VAT authorisations already copied across are unaffected. It will still be possible to copy authorisations for MTD ITSA. From October 2023, HMRC will be removing the functionality to copy across agent authorisation for VAT from […]

P11Ds: filing online when a different agent is authorised

Many employers will outsource their payroll to one agent but use another for P11D reporting. As HMRC systems do not have the functionality to recognise multiple agents for the same head of duty (eg, employers’ PAYE), concerns have been raised about how agents in this situation can submit P11Ds online for clients. ICAEW’s Tax Faculty […]

HMRC research: agent experience of digital services

Research by HMRC shows that more than half of agents have accessed clients’ online accounts, suggesting that agents’ needs are not being met. The findings tally with recent feedback to ICAEW’s Tax Faculty, but overall give a more positive impression than might have been expected. HMRC has conducted independent research to gain a “better understanding […]

How to avoid losing access to your agent account

Failing to respond to an innocuous looking letter from HMRC can end up with your agent account being blocked. ICAEW’s Tax Faculty explains how to avoid this trap. HMRC periodically writes to agents to ask them to confirm who supervises them for anti-money laundering (AML) regulation purposes. It is not clear what triggers this check […]

Agent Update 104: points of interest

ICAEW’s Tax Faculty highlights key news and reminders for agents including: new option for identity verification; withdrawal of FBI2; crypto gains and losses; and voluntary class 2 national insurance contributions (NIC). Agent Update 104 contains numerous updates for agents. Many have been shared in tax news, but the following should also be noted. HMRC identity […]