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Agent Update Issue 124

HMRC’s latest Agent Update includes the following points of particular interest for practitioners:

  • Agent Dedicated Line: summary of the changes from 7 October 2024 including a combined helpline for self-assessment and PAYE queries.
  • Basis period reform: HMRC are to run webinars in October and November which they say will include ‘further details on how to amend a return’.
  • Corporation tax reminder letters: HMRC are continuing to send out non-statutory corporation tax letters and will let agents know before stopping the practice. This is a correction to Agent Update 122 where HMRC had said the letters would be stopped.
  • MTD for ITSA: confirmation of the new interactive tool to check if a taxpayer needs to use Making Tax Digital for Income Tax from April 2026 or April 2027.
  • SDLT and uninhabitable dwellings: HMRC have set out their view on properties claimed as not ‘suitable for use as a...

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