HMRC’s Agent Update Issue 98 brings together the latest technical updates and reminders, including the following:
New tax residence indicator tool: HMRC has launched a new tool (available on GOV.UK) which applies the rules set out in the statutory residence test (SRT) to help determine an individual’s residence status for tax purposes.
Employer PAYE new recurring direct debit functionality: HMRC is going to offer a new recurring direct debit functionality to employers in early Autumn 2022.
Agent services account (ASA) granular permissions: HMRC is developing functionality in the ASA to allow agents to control who within their practice accesses client records. It is specifically aimed to support small to medium-sized agents, with up to 1,000 employees.
VAT registration service (VRS): the new VRS will go live on 1 August 2022. Agents should submit any incomplete unsubmitted VAT applications by 5pm on 31 July 2022.
PAYE settlement agreements (PSA): HMRC has introduced a new digital version of the PSA1 form.
Government gateway: Great Britain driving licences have been added as an additional evidence source.
Trust registration service: relevant persons must ask trustees or agents who are engaging in a new business relationship with them to provide proof of registration on the TRS from September 2022.
HMRC’s Agent Update Issue 98 brings together the latest technical updates and reminders, including the following:
New tax residence indicator tool: HMRC has launched a new tool (available on GOV.UK) which applies the rules set out in the statutory residence test (SRT) to help determine an individual’s residence status for tax purposes.
Employer PAYE new recurring direct debit functionality: HMRC is going to offer a new recurring direct debit functionality to employers in early Autumn 2022.
Agent services account (ASA) granular permissions: HMRC is developing functionality in the ASA to allow agents to control who within their practice accesses client records. It is specifically aimed to support small to medium-sized agents, with up to 1,000 employees.
VAT registration service (VRS): the new VRS will go live on 1 August 2022. Agents should submit any incomplete unsubmitted VAT applications by 5pm on 31 July 2022.
PAYE settlement agreements (PSA): HMRC has introduced a new digital version of the PSA1 form.
Government gateway: Great Britain driving licences have been added as an additional evidence source.
Trust registration service: relevant persons must ask trustees or agents who are engaging in a new business relationship with them to provide proof of registration on the TRS from September 2022.
