Hello,
HMRC have published their latest Agent Update. As usual, this contains a lot of content, including confirmation that the issuing of Corporation Tax late-filing penalty notices has now resumed after being paused for a systems update. It also provides guidance on what to do if a business missed the first quarterly Making Tax Digital update deadline.
HMRC have published a new factsheet explaining the statutory powers for tackling Electronic Sales Suppression (ESS) and the penalties for those found in possession of ESS tools.
HMRC have published their Agent Update for August 2026. We have summarised the key content, including what to do if a business missed the first quarterly update deadline for Making Tax Digital (MTD), changes to the process for obtaining an Inheritance Tax (IHT) reference number, and details of the final window for agents to register for Multi-Factor Authentication (MFA).
Hello,
It's a week of housekeeping for agents. The voluntary registration period for HMRC's Multi-Factor Authentication (MFA) has now closed, revised advisory fuel rates apply from 1 September and HMRC want agents' views on a proposed digital service for reporting PAYE coding changes. We also cover the latest guidance for taxpayers who HMRC automatically sign up to Making Tax Digital (MTD) for Income Tax.
HMRC previously announced that they will automatically sign up taxpayers who are required to use Making Tax Digital (MTD) for Income Tax from 2026-27, but who have not yet registered themselves. Guidance has now been published setting out the steps affected individuals should take.
HMRC have published their Employer Bulletin for August 2026. Key content includes information and deadline reminders for PAYE, Benefits In Kind, mandatory payrolling and Employment-Related Securities (ERS), as well as confirming the recent update to mileage payment rates and providing information for those employing short-term business visitors.
The two voluntary registration phases for HMRC Multi-Factor Authentication (MFA) have now passed. For agents that did not voluntarily register, HMRC will automatically enable MFA.
HMRC are seeking agents' views in a new survey exploring a proposed digital service that would allow agents to report information that may affect their clients' PAYE tax codes.
HMRC have published new advisory fuel rates for company car drivers that apply from 1 September 2026.
In Oakwood Great Oak Ltd v HMRC [2026] TC09979, the First Tier Tribunal (FTT) found that a dilapidated property, although historically used as a dwelling, had 'crossed the line' and was no longer suitable for residential use for Stamp Duty Land Tax (SDLT) purposes. The FTT allowed the taxpayer's appeal, agreeing that non-residential rates of SDLT applied.
