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Agent Update 91 has been published

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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 contribution increase.

Some of the highlights in the HMRC Agent Services section include Agent Talking Points, National Insurance holiday for employers of veterans, research on understanding the characteristics of unaffiliated tax agents, Raising standards in the advice market, and Self Assessment repayments.

We hope you find this edition informative and don’t forget the next Agent Update is scheduled for January 2022.

Did you know that you can receive email alerts telling you about the latest publication of Agent Update?

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  1. Comment by Richard Lister posted on

    Thought MTD was April 2023

    • Replies to Richard Lister>

      Comment by Mark Mavin posted on

      Hello Mr Lister

      Thank you for your comment on Agent Update 91 about Making Tax Digital.

      The Making Tax Digital timeline was amended by Ministers as part of a Written Ministerial Statement on 23 September 2021.

      Lucy Frazer MP, Financial Secretary to the Treasury, stated that during the pandemic, UK businesses increasingly turned to digital tools to communicate remotely and work collaboratively. Businesses adapted rapidly to the challenges posed by the pandemic, using digital solutions to maintain resilience and reduce disruption.

      Over the past year, HMRC have worked closely with partners in the business and tax communities on the proposed design and scope of MTD for Income Tax (ITSA).
      The Government has laid Regulations in Parliament to help those impacted by the changes to prepare, and for their representatives to develop their own support and guidance.
      The Government recognises the challenges faced by many UK businesses and their representatives as the country emerges from the pandemic over the last year. In recognition of this and of stakeholder feedback, we will now be introducing MTD for ITSA a year later, in the tax year beginning in April 2024.
      General partnerships will not be required to join MTD for ITSA until the tax year beginning in April 2025. The date at which all other types of partnerships will be required to join will be confirmed later.
      A later start for MTD for ITSA provides more time for those required to join to make the necessary preparations and for HMRC to deliver the most robust service possible, affording additional time for testing in the pilot.
      HMRC will continue to work in close partnership with business and accountancy representative bodies to ensure taxpayers are well supported as they adopt MTD for ITSA.

      We hope this is helpful and explains the change in date from 2023 to 2024 for MTD ITSA.