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

Income Record Viewer (IRV) service

Reporting Self-Employment Income Support Scheme (SEISS) grants on your clients’ tax returns

And as a result, is no longer eligible for the SEISS grant(s), or received more than they were entitled to. Differences of £100 or less do not need to be reported. 

See COVID-19: Taxation of Coronavirus support payments and COVID-19: Self-Employment Income Support Scheme (SEISS) (now ended)

Late claims and reviews of SEISS applications

Declaring Coronavirus grants on company tax returns 

See COVID-19: Taxation of Coronavirus support payments

Naming tax avoidance promoters 

See Promoters of Tax Avoidance Schemes (POTAS) and Finance Act 2021: tax update & rolling planner 2021-22

Tax avoidance, don’t get caught out (update)

See Starting Work 5. Agency or umbrella tax-avoidance risk

Health and Social Care: National Insurance contribution increase

See Build Back Better: the government's tax plans for Health & Social Care

Plastic Packaging Tax (PPT)

See Plastic Packaging Tax

Tax Administration and Maintenance update

Notification of uncertain tax treatments by large businesses

See Finance Bill 2022: tax update and rolling planner 2022-23

Intangible Fixed Assets: common errors

See Goodwill and the intangibles regime

Inheritance Tax (IHT) reporting requirements

See IHT reporting requirements to be eased

Trust Registration Service (TRS): viewing customer data

See Trust Registration Service

Making Tax Digital (MTD)

MTD for VAT 

See Making Tax Digital: VAT

MTD for Income Tax 

See MTD: Toolkit for accountants

Changes to Direct Debit in VAT Agent Viewer

Self Assessment repayments 

National Insurance holiday for employers of veterans

See Employer NICs relief for veterans

Research on understanding the characteristics of unaffiliated Tax Agents

See Unaffiliated tax agents: what type are you?

Raising standards in the Tax Advice Market

See Tax Agents: Raising standards in the tax market

The Pensions Regulator (TPR) automatic enrolment webinar

Feedback on HMRC manuals 

    1. ‘Report a problem with this page’ to provide anonymous feedback comments.
    2. ‘Is this page useful? Yes or No’ to anonymously rate the page.
    3. ‘Contact’ link to use the form to provide feedback and get a reply.

Tax Agent Toolkits

Tax Disputes


Agent Forum

External link

Agent Update: issue 91

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