Her Majesty's Revenue and Customs Blog
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Read guidance articles for tax agents, direct from HMRC and find out what's changing, and get the latest advice.
HMRC is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.
Her Majesty's Revenue and Customs Blog
2y ago
The temporary reintroduction of bulk agent appeals for 2020 to 2021 Income Tax Self Assessment (ITSA) late filing penalties, will come to an end on 6 May 2022 as planned.
This is in line with the appeal deadline for these penalties and is as previously publicised.
From 7 May onwards, appeals should be made by following the standard appeals process which is available on GOV.UK.
Penalties: an overview for agents and advisers ..read more
Her Majesty's Revenue and Customs Blog
2y ago
You can find out the answer to this question in our recently published in-depth review on HMRC’s powers to uphold its Standard for Agents.
The review sets out our approach and the statutory powers available to us when dealing with breaches of the Standard. It brings together contributions and examples of work from across HMRC and it’s the first time this information has been published in one place.
It highlights the wide-ranging activity we use to correct poor agent behaviour, which includes providing education support where errors are identified, removal or suspension of access to online ser ..read more
Her Majesty's Revenue and Customs Blog
2y ago
Welcome to today's blog promoting the publication of Agent Update: issue 94.
In the Technical Updates and Reminders section we continue to bring you important COVID-19 updates such as final claims for the Statutory Sick Pay Rebate Scheme, overpaid Self-Employment Income Support Scheme (SEISS) grants, a reminder to declare Coronavirus grants on Company tax returns and Extended Loss Carry Back.
Other topics included are changes to the Construction Industry Scheme (CIS), new tax regime for Qualifying Asset Holding Companies, Statutory Reviews, Corporate Interest Restriction – Mandat ..read more
Her Majesty's Revenue and Customs Blog
2y ago
Welcome to today's blog promoting the publication of Agent Update: issue 92.
In the Technical Updates and Reminders section we continue to bring you important COVID-19 updates such as guidance on declaring Coronavirus support schemes grants and payments on Company Tax returns.
Other topics included are Self Assessment penalty waiver, full customs controls are now in place, Residential Property Developer Tax, VAT reverse charge on construction and building services and changes to claiming Construction Industry Scheme (CIS) deductions.
In the Making Tax digital section we highlight chang ..read more
Her Majesty's Revenue and Customs Blog
3y ago
It’s important that HMRC holds customer data securely.
When calling our Employer Helpline, customers must be able to confirm their Pay As You Earn (PAYE) or Accounts Office reference. Customers who do not have those details should obtain them before they call. Where they cannot provide their PAYE or Accounts Office reference, we will give general advice only. If the customer asks us to tell them their references, we will post these to the address held on our records.
For security reasons, we are unable to provide the PAYE/Accounts Office reference over the phone following a request for a PAYE ..read more
Her Majesty's Revenue and Customs Blog
3y ago
From 1 January 2022, goods exported through border locations will be subject to full customs controls. You’ll need to make sure that you or your client have submitted the correct customs declaration. This would be either a pre-lodged export declaration or an arrived export declaration - check which locations need an arrived export declaration.
You can also find out which reference numbers need to be shown at the border if you’re exporting goods out of GB. If the goods are selected for inspection, most ports will be able to check the goods on site. However, Port of Dover, Eurotunnel and Holyhe ..read more
Her Majesty's Revenue and Customs Blog
3y ago
Welcome to today's blog promoting the publication of Agent Update: issue 91.
In the Technical Updates and Reminders section we continue to bring you important COVID-19 updates such as guidance on declaring Coronavirus support schemes grants and payments on company tax returns and Reporting Self-Employment Support Scheme (SEISS) grants on your clients' tax returns.
Other topics included are Helping businesses get ready for Making Tax Digital in April 2022, Intangible Fixed Assets: common errors, naming tax avoidance promoters and Health and Social Care - National Insurance contri ..read more
Her Majesty's Revenue and Customs Blog
3y ago
The government has today published a Tax Administration and Maintenance command paper outlining our progress towards building a trusted modern tax administration system and highlighting other updates related to reforming tax. Alongside the paper we have published documents that provide details on these reforms. We’ve highlighted the key announcements below.
Summary of response documents
Tax Administration Framework Review: Responses to the call for evidence on modernising the tax administration framework, covering the core legislation, processes and guidance that underpin obligations for HMRC ..read more
Her Majesty's Revenue and Customs Blog
3y ago
Welcome to today's blog promoting the publication of Agent Update: issue 90.
In the Technical Updates and Reminders section we continue to bring you important COVID-19 updates, including a summary of COVID 19 guidance published by HMRC, guidance on declaring Coronavirus support schemes overpayments on company tax returns and SA COVID support grants.
Other topics included are VAT reverse charge, Changes to the VAT registration system, Working Tax Credits and reporting changes to working hours, 2022-2023 Annual Tax on Enveloped Dwellings, and the announcement of Freepo ..read more
Her Majesty's Revenue and Customs Blog
3y ago
What is a DDA?
Duty Deferment is the main payment method for customs and excise duty. It can also be used to pay import VAT. Having a duty deferment account lets you defer payments for customs duty, excise duty and import VAT. It also lets you make monthly payments to HMRC through Direct Debit, instead of paying for individual consignments immediately at import, or when released from a duty suspensive procedure such as customs warehousing or excise warehousing. If payments are above £20million this will need to be paid by CHAPS.
When should I apply for a duty deferment account when using dela ..read more