HMRC has published Agent Update issue 85(June 2021) providing a round-up of recent developments for tax advisers, including:
the latest updates to the coronavirus job retention scheme (cjrs) guidance, including reminding businesses to pay employee tax and NICs to HMRC in order to continue to claim for future CJRS grants, and the use of specific templates for bulk claims;
relaunch of HMRC’s agent dedicated line, with a trial of a prioritised phone line service (which started on 14 June), alongside further development of HMRC’s digital services for agents including an Agent Income Record Viewer tool (HMRC invites agents to sign up to take part in the testing of the tool);
developments to making tax digital for income tax self-assessment services for agents, including using the agent services account to request client authorisations;
a reminder of changes from July 2021 to the export procedures for carrying merchandise in baggage with a value in excess of £1,500;
postponed VAT accounting – including links to detailed guidance on steps importers must take;
a reminder to employers to pay class 1A NICs and complete a P11D(b) by 6 July 2021 if they have payrolled benefits in kind, advising that HMRC has started issuing generic notification system (GNS) reminder messages via RTI payroll systems;
extended loss carry back – guidance on the claims process following Royal Assent to Finance Act 2021 on 10 June 2021;
off-payroll working rules – links to new HMRC support, including HMRC’s recent guidance on working through an umbrella company; and
stamp duty land tax non-resident surcharge – advice on amending returns which were submitted based on the original version of the Finance Bill legislation and where tax may have been overpaid as a result.
HMRC has published Agent Update issue 85(June 2021) providing a round-up of recent developments for tax advisers, including:
the latest updates to the coronavirus job retention scheme (cjrs) guidance, including reminding businesses to pay employee tax and NICs to HMRC in order to continue to claim for future CJRS grants, and the use of specific templates for bulk claims;
relaunch of HMRC’s agent dedicated line, with a trial of a prioritised phone line service (which started on 14 June), alongside further development of HMRC’s digital services for agents including an Agent Income Record Viewer tool (HMRC invites agents to sign up to take part in the testing of the tool);
developments to making tax digital for income tax self-assessment services for agents, including using the agent services account to request client authorisations;
a reminder of changes from July 2021 to the export procedures for carrying merchandise in baggage with a value in excess of £1,500;
postponed VAT accounting – including links to detailed guidance on steps importers must take;
a reminder to employers to pay class 1A NICs and complete a P11D(b) by 6 July 2021 if they have payrolled benefits in kind, advising that HMRC has started issuing generic notification system (GNS) reminder messages via RTI payroll systems;
extended loss carry back – guidance on the claims process following Royal Assent to Finance Act 2021 on 10 June 2021;
off-payroll working rules – links to new HMRC support, including HMRC’s recent guidance on working through an umbrella company; and
stamp duty land tax non-resident surcharge – advice on amending returns which were submitted based on the original version of the Finance Bill legislation and where tax may have been overpaid as a result.
