HMRC have published their Agent Update, with the following content:
Tax
- Find out about the Income Record Viewer
- Plastic Packaging Tax — time to submit quarter 3 returns and pay by 31 January 2023
- Customs Declaration Service exporter deadline extended to 30 November 2023
- GOV.UK guidance for self-employed
- Guidance for settling a CT61 debt by issue of funding bonds
- Publication of guidance on the transfer of assets abroad legislation
- Reporting cryptoasset related gains
- Preparing for the new tax year basis — Income Tax Self Assessment
Making Tax Digital
- Government announces more time to prepare for Making Tax Digital for Income Tax Self Assessment becoming mandatory
- Changes to VAT penalties and interest from 1 January 2023
HMRC Agent Services
- Helping more customers use our online services
- Form FBI2 to be withdrawn
- Agent Talking Points
- Tax agent toolkits
- Contact
- Manuals
- Publications
Agent Forum and engagement
- Agent Online Forum update
- Contact information for professional and representative bodies
https://www.gov.uk/government/publications/agent-update-issue-104/issue-104-of-agent-update
Related content from Claritax Books
In Cryptocurrency and Other Digital Assets – Tax Law and Practice, by Andy Wood, the author explores how established principles of UK taxation (e.g. trading or investment, the nature of income, the location of assets, tax reliefs) are properly applied to the fast-moving crypto world.
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The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.
