HMRC Agent Update 51 16 December 2015
HMRC has published the latest Agent Update which details guidance, developments and changes to legislation relating to UK tax.
In this issue of Agent Update 51 the top three articles are:
Autumn Statement and Spending Review Read the full details of the joint Autumn Statement and Spending Review which was made by the Chancellor of the Exchequer on 25 November 2015. Agent Online Self Serve (AOSS) - Prototype Screens The AOSS pre-release (private beta) service launched a new agent landing page (homepage) on 28 October 2015. Agents currently testing the service can now trial the new homepage. If you can’t join the trial you can still get involved, by giving us your feedback on the final slide of the prototype screens. Please keep checking the Tax Agent blog for all the latest news about AOSS. Agent Account Managers in HMRC HMRC has a UK-wide team of Agent Account Managers (AAMs) to help tax agents and advisers deal with the department more effectively. Find out how to use the AAM service.
Authorising your agent (64-8) 8 January 2016
The Authorising your agent (64-8) form has been updated.
Form 64-8 covers authorisation for individual tax affairs (partnerships, trusts, tax credits and individuals under PAYE) and business taxes (VAT, PAYE for employers and Corporation Tax). If you’re a personal representative you can use form 64-8 in certain circumstances to ask HMRC to deal directly with an agent.
The latest version of form 64-8 has been updated and replaced on GOV.UK.
Personal Tax Account and Payrolling Benefits in Kind online service 10 February 2016
Agents should not try to access personal tax accounts on behalf of a client as using someone elses credentials will potentially raise a security alert.
HMRC has provided an update specifically for the tax agent community about the Personal Tax Account and Payrolling Benefits in Kind online service.
“Since its launch in December there has been a major increase in the number of individual customers using their personal tax account. On some days during January between 40,000 and 50,000 new users were accessing their accounts for the first time. Because of the success in introducing unrepresented non-business SA customers to their personal tax account, more customers are now being encouraged to use this online service. Agents may wish to be aware that between now and mid-March 2016 around 11 million customers will receive a PAYE code notice (P2) with an insert directing them to https://www.gov.uk/taxcodehelp . This will provide them with further information about personal tax accounts where they'll now be able to see online their coding for 2016-17, and consider how their code, allocation of allowances, and estimates of income compares to 2015-16. A separate online service is also available enabling employers to payroll certain benefits and expenses, removing the requirement to report these on a P11D at the end of the tax year. Customers interested in this service have to register via a new Online Payrolling Benefits in Kind Registration Service, advising HMRC of the benefits and expenses they intend to payroll or are already payrolling.
CIPP Policy News Journal
25/04/2016, Page 441 of 453
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