HMRC have published (16 April 2026) their Agent Update 142, with the following content:
Technical updates and reminders
Developments and changes to legislation and allowances relating to UK tax including:
Tax
- New rates for the National Minimum Wage
- Small Employers’ Relief compensation rate increased from 8.5% to 9%
- Removal of the tax relief for non-reimbursed homeworking expenses
- Student and postgraduate loans — thresholds and rates
- Digital tax code changes trial
- Guidelines for Compliance — help with VAT place of supply of services in the oil and gas sector — GfC18
- Statutory Sick Pay changes — what employers need to know
- Changes to the claims process for the creative industries tax reliefs and expenditure credits
- Act now — Apply for approval for Vaping Duty to continue trading from October 2026
- Reminder of important dates and processes for reporting Benefits in Kind (BiKs)
- New online training films for supervised businesses
- Furnished Holiday Lettings — reminder of changes
Borders and Trade
Making Tax Digital
HMRC Agent Services
- Update — guidance on HMRC’s enhanced powers to tackle tax adviser facilitated non-compliance
- Agent services to help with unresolved queries
- Changes to how HMRC carries out Business Risk Reviews for Large Business customers
- Self Assessment Individual and Partnership specials and exclusions 2026
- Employment Related Securities (ERS) reporting requirements for short term business visitors (STBVs)
- Tell ABAB Survey — 2026
- The tax rules for non-UK domiciled individuals have changed
- Changes to overlap relief online service from 1 June 2026
- Corporation Tax late filing penalties — temporary delay to notices
- New dedicated Trusts helpline number
- Multi-factor authentication for agent accounts
- Providing feedback on HMRC Manuals
https://www.gov.uk/government/publications/agent-update-issue-142/issue-142-of-agent-update
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