HMRC have issued their Agent Update for October 2021. We have summarised the key content for you with links to our detailed guidance on the topics covered. 

Extended appeal window due to COVID-19 

See How to appeal an HMRC decision

Bulk appeals against Income Tax Self Assessment late filing penalties due to COVID-19

See 2019/2020 Late filing penalties: HMRC to allow bulk appeals

Declaring COVID-19 support scheme overpayments on company tax returns 

See Coronavirus Job Retention Scheme (CJRS) and Eat Out to Help Out

Coronavirus Job Retention Scheme

See Coronavirus Job Retention Scheme (CJRS)

UK Transition: UK-Swiss convention on social security coordination

Employment status guidance for associate dentists to be withdrawn with effect from 6 April 2023

See Associate Dentists lose automatic trading status

Tax avoidance

Tax changes for health and social care

See Increases to National Insurance Rates and Dividend tax (subscriber guide)

Non-resident Capital Gains (NRCG) transparency election and partnership returns

Completing 2021-22 Self Assessment tax returns for student or postgraduate loan borrowers

Plastic Packaging Tax: update to guidance 

See Plastic Packaging Tax

Extended loss carryback: claims information for companies

See Losses: Trading and other losses

Off-Payroll Working rules (IR35)

The Off-Payroll Working rules changed in April 2021. HMRC are providing support in applying the new rules, including webinars. 

See Off-Payroll Working: PSCs & Private Sector Engagers

VAT reverse charge on construction and building services

See CIS: Construction Industry reverse charge

Trust Registration Service and viewing customer data

See Trust Register Service

Update on Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA)

See Making Tax Digital: Index & timeline

Agent talking points and support for taxpayers

Tax Agent Toolkits

Tax disputes

Post Office card accounts

See Benefit recipients need to update Post Office card accounts

Agent view of employer liabilities and payments for PAYE

Self Assessment registrations and client addresses


Manual updates 

Agent Forum

External link

Agent Update: issue 89

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