Print

HMRC have issued their Agent Update for June 2021. As it was so long, we have summarised key content for you with links to our detailed guidance on the topics covered. 

Updates & reminders

COVID-19

See COVID-19: Government support tracker

Coronavirus Job Retention Scheme (CJRS)

Changes to CJRS grants from July 2021

Use HMRC's updated CJRS template 

See COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020

Further support from HMRC

Relaunch of Agent Dedicated Line

Service developments: new pilot

UK transition

Reminder of changes to the Merchandise in Baggage exports process from July 2021

Postponed VAT accounting: cash flow help for VAT registered importers

How importers can avoid pitfalls

General preparations

See Place of supply: Goods

Help your clients identify customs authorisations

Tax

Paying Class 1A National Insurance contributions on payrolled benefits in kind: Generic Notification Systems (GNS) message

See P11D: Reporting benefits and expenses

National Insurance holiday for the employers of veterans: update

See Employer NICs relief for veterans

Reporting Pay as you earn (PAYE) in real time

See Employer Bulletin: June 2021

Extended loss carryback: claims information for companies

Claims Process after Royal Assent

See Losses: Trading and other losses

VAT Reverse charge on construction and building services

Off-Payroll Working rules

See Off-Payroll Working: PSCs & Private Sector Engagers

Rates of Stamp Duty Land Tax for non-UK residents

What to do if your client is affected.

See SDLT: Non-residents' surcharge

Making Tax Digital

Digitising a customer’s P800 or PA302

Making Tax Digital for Income Tax Self Assessment

New clients: asking for authorisation and sign up your client to Making Tax Digital for Income Tax Self Assessment (delivery Summer 21)

Making Tax Digital functionality:

Making Tax Digital Income Tax Self Assessment: pilot

HMRC agent services

Plastic Packaging Tax: call for research participants

Trust Registration Service (TRS)

Taxable trusts

TRS technical manual published

Non-taxable trusts  

Changing a non-taxable trust to a taxable trust

Changes to the ‘claim a trust’ process

See Trust Registration Service

Agent Talking Points

Tax Administration Framework Review

See Call for Evidence: Tax Administration Framework

Join like-minded subject matter expert businesses benefiting from the Peer Networks Programme

Tax Agent Toolkits

The complete catalogue of HMRC toolkits has been updated to assist with the completion of:

Other recent publications

Spotlights

Employer Bulletins

Trust and Estates newsletters

Countdown bulletins for pension scheme administrators

Pension schemes newsletters

Revenue and Customs briefs

Agent forum and engagement

Agent forum update  

Agent Dedicated Line (ADL)  

UK Property Reporting Service


Squirrel ad


Are you enjoying our content? 

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our unique FREE Tax Planning Tips and Advice Guide & our FREE OMB Newsletter.