HMRC have published (21 May 2026) their Agent Update 143, with the following content:
Technical updates and reminders
Developments and changes to legislation and allowances relating to UK tax including:
Tax
- Support during the Iran crisis
- Voluntary National Insurance contributions abroad
- Reminder — file monthly Construction Industry Scheme (CIS) returns or face late-filing penalties
- Mandatory online filing of amended Company Tax returns from 1 April 2027
- Remote Gaming Duty and Bingo Duty
- Capital Gains Tax — Employee Ownership Trust relief reduction
- Support customers to check and apply for Vaping Products Duty and Vaping Duty Stamps Scheme approval
- Updates to Automatic Exchange of Information (AEOI)
- Research and Development (R&D) tax relief update
- New guidance on the tax treatment of ecosystem service payments
Borders and Trade
Making Tax Digital
HMRC Agent Services
- Specials and exclusions update for individuals, partnerships and trusts/estates
- Look twice to spot bad tax advice
- Why filing tax returns early works for you and your clients
- VAT return submission deadlines
- Self Assessment repayments — why a credit may still show and what to do
- Self Assessment after bankruptcy — using the correct UTR
- Choosing the quickest way to contact HMRC for personal tax queries
- Clients can claim a tax refund in minutes
- Providing feedback on HMRC Manuals
- Tax adviser registration now open — check if and when you need to register
Agent engagement
https://www.gov.uk/government/publications/agent-update-issue-143/issue-143-of-agent-update
Related content from Claritax Books
Employee-Ownership Trusts, by tax barrister David Pett, brings together the technical and practical aspects of EOTs, offering a vital guide for professional advisers in this field.
