Agent Update 147: September 2026

HMRC have published their Agent Update for September 2026. We have summarised the key content, including guidance on the final activation window for Multi-Factor Authentication (MFA) from 28 September, the next Making Tax Digital (MTD) for Income Tax deadline on 7 November and HMRC's comments on their approach to the automation of web services.

agent update

Multi-factor Authentication: Prepare for final activation

With the final activation window starting on 28 September, agents who have not yet had Multi-Factor Authentication (MFA) activated should get ready now to help avoid disruption to their work and the service they provide to clients.

  • Agents can watch HMRC's Recorded webinar for practical guidance on MFA, including what to expect and how to prepare.
  • The introduction of MFA brings agent accounts in line with the protection already in place for individual and organisation Government Gateway accounts.
  • This is part of HMRC’s ongoing work to protect agents and their clients from evolving online security threats.

Time is running out to prepare.

  • The final activation window begins on 28 September 2026 and runs until 15 October 2026.
    • If you have not yet had MFA activated, your account will be included in this window.
    • Accounts will be activated around 9 am each day, Monday to Thursday, during these dates. HMRC are unable to provide a specific activation date.
  • With activation now only weeks away, it is important to prepare now to ensure the transition is smooth and does not disrupt your work or your clients’ service.

How to prepare for MFA:

  • HMRC strongly encourage all agents who have not yet had MFA activated to use the remaining time before 28 September to get ready.
  • Preparation can include:
    • Understanding the access code methods available to you and choosing the one that best suits your way of working and selecting your preferred future settings before activation takes place.
    • Checking for any existing MFA settings that may need updating.
    • Reviewing administrator roles on your account to ensure the right people have the right access.

See HMRC's Multi-Factor Authentication for agents

Registering clients for Self Assessment

If you have clients who are new to Self Assessment and need to submit a tax return for the 2025-26 tax year, you should act now.

  • You must tell HMRC by 5 October 2026 if your client needs to complete a tax return.
  • This is because they may have:
    • Not submitted a Self Assessment tax return before, so they need to register.
    • Previously been in Self Assessment but did not need to submit a tax return for the last tax year, so they need to reactivate their account.
  • You can do this by registering or reactivating your client’s account for Self Assessment.
  • If HMRC is not notified by 5 October, your client may be liable to a 'failure to notify' penalty.
    • Submitting a tax return for a client who has not registered, or whose existing Self Assessment record has not been reactivated, can also lead to delays in processing, incorrect tax calculations and incorrect repayments being issued.

You should consider the following:

  • Check if your client needs to complete a tax return
  • Register new clients using the online CWF1 form for self-employed clients or the SA1 form for others
  • Reactivate an existing Self Assessment record if your client already has a Unique Taxpayer Reference (UTR) and needs to start filing again - use the online CWF1 or SA1 form to do this.
  • Not registering a client as new if they already have a UTR
  • Tell HMRC as soon as possible if your client no longer needs to file a tax return to help them avoid unnecessary reminders and potential penalties
  • You can contact HMRC using webchat, or by calling or writing.

See Register for Self Assessment

Client allocation enhancements

HMRC are developing an enhancement that will allow agent firms to assign multiple clients to a team member within their HMRC online services for agents account.

  • The capability will reduce the need to allocate clients to individual staff members one at a time, helping to reduce administrative effort.
  • This will be particularly useful for managing Multi-Factor Authentication (MFA).

HMRC aim to begin testing the service with agents before the end of 2026.

Making Tax Digital: Next deadline

The second quarterly update deadline for Making Tax Digital (MTD) for Income Tax is 7 November 2026.

  • By now, you and your client should be using MTD compatible software to create digital records if your client earns more than £50,000 from self-employment and property.

From September 2026, HMRC will begin signing up taxpayers who should be using MTD for the 2026 to 2027 tax year but have yet to sign up.

  • This will happen in stages over the coming months and HMRC will contact taxpayers to confirm this.
  • It is important you check with clients whether HMRC have contacted them.
  • If they have not received a letter, there is still time to sign them up, and doing so helps you to ensure their details are correct from the start.
    • HMRC will sign clients up using the details from their latest tax return, but early action allows you to enter any changes to their circumstances.

The 'Get ready for MTD: an agent toolkit' has been updated to include a copy of the sign-up letter. For further support and practical steps to prepare for quarterly updates, read the MTD special edition Agent Update.

See MTD: Toolkit for accountants

Client list for MTD

HMRC have started developing client list functionality within the Agent Services Account, for clients using Making Tax Digital (MTD) for Income Tax.

  • This work responds directly to agent feedback that clear visibility of authorised clients would make managing client relationships easier and more efficient.
  • This will become increasingly important as more clients join MTD for Income Tax.

In this process, HMRC are at an early stage of development and are working with agents, professional bodies and software developers to understand what agents need and how the capability could work in practice.

  • The aim is to give agents improved visibility of authorised clients and provide a smoother experience as MTD for Income Tax expands.
  • This facility is already available within the HMRC Online Services for Agents account.

HMRC are aiming to deliver the client list by summer 2027, subject to the outcome of the development work.

  • They have said that they will continue to engage with the agent community and provide further updates as the work progresses.

See MTD: Toolkit for accountants

Approach to automation of web services in HMRC

HMRC recently published a policy paper on the use of HMRC sign-in details, automation and accessing HMRC web services.

  • This was published in response to a growth in practices that can present significant security, data protection and service integrity risks for HMRC and taxpayer data.

HMRC recognise that automation has become an established part of the tax and software ecosystem, and that the publication of the policy paper has caused concern amongst tax advisers and software developers.

  • This policy paper is intended to clarify HMRC’s long-standing policy on automation, and enforcement will continue to focus on behaviours which create material security, fraud or service-integrity risks.

HMRC know that some businesses would like greater certainty in how this policy will be applied and the future of automation in the tax administration system.

  • As set out in the 27 May 2026 policy paper, HMRC is considering how safe, secure and appropriate automation should operate in relation to HMRC services.
  • To support that work, HMRC will shortly begin a programme of stakeholder engagement to inform the development of a sustainable policy position on the automation of HMRC services
    • In September 2026, HMRC will engage with stakeholders through established forums to test and validate the evidence gathered to date on the opportunities and risks associated with automation, and to share and discuss their emerging policy thinking.
    • Throughout October and November 2026, HMRC will hold a series of focused deep-dive discussions with interested stakeholders to explore key policy questions in greater detail.
      • These discussions will help shape the development of a draft safe automation framework and refine future policy direction.
    • Following this engagement, HMRC will consider the feedback and evidence gathered and determine the next steps for developing the safe automation framework and wider policy approach.

See HMRC tightens stance on sign-in details and automation tools

Updated guidance for reporting directorships, close companies and dividend income

The Income Tax (Additional Information to be included in Returns) Regulations 2025 introduced new reporting requirements for Self Assessment taxpayers relating to directorships, close companies and dividend income.

  • These changes are intended to improve HMRC’s understanding of how directors are paid.
  • The changes do not change the underlying tax treatment of income or create new tax liabilities.

Following feedback, HMRC has published updated guidance for completing Self Assessment tax returns across filing channels to help agents and their clients understand how the new requirements should operate in practice.

  • The updates to available guidance and the equivalent notes for agents using HMRC’s online self-assessment reporting system include:
    • Making it clearer that if your clients are already required to submit Self Assessment tax returns and were directors of UK companies during the tax year, including dormant companies, you must provide additional information through the SA102 employment pages.
    • Confirming that if your clients are relevant directors required to submit Self Assessment tax returns, you must generally report each directorship through an SA102 ‘Employment’ page, including where no remuneration or shareholding exists for that tax year
    • Explaining what to do if your clients are directors of non-UK companies, charities and community interest companies, taking into account whether payments or benefits have been received in respect of the directorship.
    • Guiding agents and their clients using the online reporting system on how to report directorship details where the number of employments and directorships might exceed the available employment pages
  • HMRC have also confirmed that they will take a considered approach to compliance on a case-by-case basis.
    • They will take into account all relevant facts and circumstances, including the reasonable efforts taxpayers have made to meet their obligations in light of the information and guidance available to them at the time.

See Self Assessment Return 2025/26: What's new?

Payrolling Benefits In Kind - exceptions and Class 1A NICs

HMRC is encouraging agents to start preparing their clients for the mandatory payrolling of Benefits In Kind (BIKs) and expenses being introduced in phases from 6 April 2027 to 5 April 2028.

  • Two guidance updates have been made following the publication of the August 2026 Employer Bulletin that HMRC used to inform employers of actions they can take to get ready for these changes.

Globally Mobile Employees (GME):

  • GMEs will be exempt from mandatory payrolling of Benefits In Kind and expenses.
    • This recognises that globally mobile working arrangements create genuine practical difficulties in calculating or reporting BIKs through payroll in real time.
    • Employers can continue reporting these benefits using forms P11D and P11D(b) at year-end or choose to payroll them voluntarily.
  • Employers with eligible GMEs need to submit an online G-Form telling HMRC which employees should be excluded.
    • The form will be made available in November 2026.
  • You are advised to encourage your clients to start preparing now by:
    • Identifying employees who may be eligible for the GME exception.
    • Reviewing Benefits In Kind they provide to their employees
    • Considering any necessary changes to payroll, HR and finance processes.
    • Speaking to payroll software providers considering how to communicate this information to their employees.
    • Checking GOV.UK regularly for further updates and guidance.

Class 1A National Insurance contributions if employers voluntarily payroll other BIKs:

  • From 6 April 2027, employers who voluntarily choose to payroll Benefits In Kind that are not part of the first phase of mandatory payrolling must also pay Class 1A National Insurance contributions through payroll.
    • They will no longer be able to report these separately at the end of the tax year.
    • They cannot choose to payroll the Income Tax and report the associated Class 1A NICs separately.
  • Your clients can register to voluntarily payroll these non-mandated benefits for the 2027 to 2028 tax year from November 2026, using the payrolling benefits and expenses online service.
    • Those already registered will automatically continue for the 2027 to 2028 tax year.
    • If clients do not want to continue voluntarily payrolling non-mandated benefits, they must withdraw their registration by 5 April 2027.
  • Further guidance on voluntary registration will be provided in Autumn 2026.

See Mandatory payrolling of benefits from 2027: Briefing

Getting monthly Construction Industry Scheme (CIS) returns right

In October 2026, HMRC will write to CIS-registered contractors where they have identified errors in their monthly returns.

Errors usually relate to three main areas as detailed below.

  • Using the wrong CIS deduction rate:
    • Contractors must complete checks to verify a subcontractor when required. HMRC will confirm the deduction rate to use.
    • They should always use the latest rate notified by HMRC, not an old rate or one used on a previous return.
  • Not recording the cost of materials
    • Material costs must be recorded separately where they are included on the invoice.
    • CIS deductions usually apply to labour, not materials. Recording figures separately helps the return match the client’s records.
  • Entering incorrect figures
    • Payment, material and deduction figures should be checked against payroll, invoice or accounting records before the return is submitted.

Action for agents: help clients get returns right

  • You must remind CIS contractor clients to check every monthly return before submission.
  • Some points for them to check in particular are:
    • Verify subcontractors when required.
    • Use the latest deduction rate provided by HMRC.
    • Record the cost of materials separately where materials are included on the invoice.
    • Check payment, material and deduction figures against their records.
    • Correct any errors as soon as possible if they discover a mistake.
  • HMRC will continue checking CIS returns and may ask clients to review their records to explain how a return was completed.
    • Agents can help clients avoid follow-up contact by encouraging that the above checks are made before each submission.
  • HMRC may contact taxpayers by letter or email. If they are unsure whether the message is genuine, they can check a List of genuine HMRC contacts.

See CIS: Contractors and Subcontractors

Tax on bank and building society interest

From late September 2026, HMRC will start to issue P800 tax calculations or PA302 Simple Assessment notices for any tax owed on bank and building society interest earned between April 2025 and April 2026.

  • Some taxpayers may have already received a Simple Assessment for the 2025 to 2026 tax year that did not include either their bank or building society interest.
  • If HMRC subsequently receives information about interest, these taxpayers may receive a second Simple Assessment notice for the same tax year which takes this into account.
  • When this occurs, you should make your clients aware that the second notice will show the total tax owed for the year. This includes the amount from the first notice even if it has been paid. To work out what they owe, your clients should deduct anything they have already paid from the amount in the second notice.

How to pay an underpayment of tax:

  • If an individual is taxed through PAYE, they do not need to do anything as their tax code will be changed to reflect the underpayment of tax.
  • If HMRC cannot collect this tax through PAYE, or the amount owed is more than £3,000, they will receive a Simple Assessment notice, which will explain how much they owe and why.
  • If a client’s income from savings and investments is more than £10,000, they will need to complete a Self Assessment tax return.

HMRC point out that tax codes and bank statements may show different interest amounts because:

  • Some interest may be tax-free, covered by the Personal Savings Allowance.
  • Only taxable interest shows in tax codes.
  • HMRC may use estimates based on recent data.

Key points about savings interest for clients to be aware of:

  • Banks and building societies tell HMRC about interest paid to customers each year.
  • Most people can earn some interest before paying tax.
  • They can use HMRC’s online calculator to check how much tax they might pay on interest from savings.
  • Your clients can use their Personal Allowance for tax-free interest if they have not used it on wages, pension or other income.
  • They may also get a Personal Savings Allowance of up to £1,000 a year in interest without paying tax, depending on their tax band.
  • HMRC assumes any interest earned on a joint account is split equally between the account holders.

HMRC will show the name of the bank or building society that paid your client interest.

  • If your client does not recognise the name, it may be the name of the wider financial group that owns the bank or building society. Ask them to check online to confirm this.

Your clients can also check their personal tax account.

  • If they think their Simple Assessment is wrong, they must call or write within 60 days from the date of the letter to formally query the assessment.
  • If your clients have already registered for Self Assessment for the relevant year, call HMRC on 0300 200 3300 to withdraw their Simple Assessment.

See Simple Assessment

Switch back to standard VAT rate for children's meals, tickets and family attractions

The temporary reduced rate of VAT, effective from 25 June 2026 and known as the Great British summer savings, ended on 1 September 2026.

  • Businesses that applied the reduced rate to children’s meals, tickets or family attractions must return to charging the standard VAT rate of 20% on all relevant sales from 2 September 2026.
  • HMRC are encouraging agents to remind any clients who may have taken part in the scheme that the temporary reduced rate has now ended.
    • Encourage them to check that their tills, point-of-sale systems, accounting software and VAT records have been updated from 2 September.
  • Where relevant, HMRC are encouraging agents to help clients review transactions made after the scheme ended and take appropriate action if the reduced rate continued to be applied.

See VAT temporarily reduced for children's meals, tickets and family attractions

New tool to check tax deadlines

You and your clients can now use a new online tool to Check your tax filing and payment deadlines for:

  • Construction Industry Scheme (CIS) contractors.
  • PAYE employers.
  • Self Assessment.
  • VAT.

The deadlines can be printed or added to most calendar applications.

  • You do not need to sign in to use the tool, and the information entered is not sent to HMRC. This makes it easy to use for different clients.

HMRC plan to add more taxes to the tool in the future, and any feedback you provide will be used to improve the tool.

Employment-Related Securities: Penalties for missed deadline

The deadline for submitting 2025-26 Employment-Related Securities (ERS) end-of-year returns was 6 July 2026.

  • If your client has not yet submitted a return, including a nil return, they may already have received a £100 late filing penalty.
  • Additional automatic penalties of £300 apply if a return remains outstanding three months after the filing deadline, with a further £300 penalty if it is still outstanding after six months.

Other points to note:

  • If your client appeals an ERS late filing penalty, any outstanding returns must still be submitted to prevent further penalties.
  • An ERS scheme must be linked to a live PAYE scheme. If a PAYE scheme is being closed, employers should tell HMRC if any associated ERS schemes also need to be closed.
  • If a scheme is no longer required, employers should cease the scheme with HMRC. An annual return must still be submitted for the tax year in which the final event date falls.

See Employment-Related Securities: Reporting

Employment-Related Securities - accessibility improvements

HMRC is updating Employment-Related Securities (ERS) end-of-year return templates, guidance and technical notes to improve accessibility and make them easier to use.

  • New versions will be published in November 2026 and will apply from April 2027.
  • This gives employers, agents and software providers time to review and make any necessary changes to non-standard templates used to submit ERS returns.

You can find more details in Employment-Related Securities Bulletin 67: July 2026.

HMRC will temporarily accept both versions of form P87 until 1 November 2026

HMRC has updated form P87 following changes to Approved Mileage Allowance Payments for the 2026-27 tax year.

  • The rate for cars and vans for the first 10,000 business miles has increased from 45p to 55p per mile.
  • The rate for business miles over 10,000 stays at 25p per mile.

As a one-off transitional arrangement for this form update, HMRC will accept claims made using either the 10/23 or 06/26 version of form P87 until 1 November 2026.

  • From 1 November 2026, agents must make sure they and their clients use the 06/26 version of form P87.
  • Agents should use the 06/26 version of form P87 for any in-year mileage claims. This will help ensure claims are based on the correct mileage rate for the 2026-27 tax year.

HMRC is aware that some wording on form P87 needs to be updated.

  • The wording changes will be made in due course, allowing the usual lead-in time for agents.
  • HMRC will then communicate this through Agent Update or Talking Points.

See Authorised mileage rates (own vehicle)

Update on recovery of Winter Fuel Payments for 2026-27 and 2027-28

If an individual receiving Winter Fuel Payments in England, Wales and Northern Ireland or the Pension Age Winter Heating Payment in Scotland has a total income of more than £35,000, HMRC will recover their payment through the tax system.

  • For PAYE taxpayers, HMRC will automatically collect their Winter Fuel Payment through a change to their tax code unless they already file a Self Assessment tax return.
    • These taxpayers do not need to take any action and do not need to contact HMRC.

From April 2027, HMRC will start collecting Winter Fuel Payments in advance during the same year they are paid.

  • This means anyone who received a 2026-27 Winter Fuel Payment and has not opted out of the 2027-28 payment will repay both payments at the same time.
  • Taxpayers might start to see two Winter Fuel Payment amounts included in their tax code from January 2027, rather than April 2027 as previously communicated.
    • This is because part of their Winter Fuel Payment for 2026-27 may start to be collected in their tax code for the last few months of the 2026-27 tax year, alongside the collection of their Winter Fuel Payment for 2025-26.
  • No one will pay back more Winter Fuel Payment than they received.
    • For a typical payment of £200 received in both 2026-27 and 2027-28, around £30 to £33 will be deducted each month in tax over a period of 12 to 15 months.

There is no change to the collection process for taxpayers who complete a Self Assessment tax return.

  • Self Assessment taxpayers should include the Winter Fuel Payment on their return for the year in which they received it.
  • Where possible, HMRC will include this automatically for online filers, but taxpayers should check and include it themselves if it has not automatically been included.
  • Anyone who files a paper tax return will need to add the payment themselves.

See Winter Fuel Payment recovery

Guidance on loan charge settlement scheme

Thousands of people and employers with outstanding loan charge liabilities are being invited to take advantage of a new loan charge settlement scheme that could reduce their bills by up to £70,000.

  • Most people could see reductions of at least 50%, with around a third able to settle without paying anything at all.

HMRC are writing to eligible taxpayers, asking anyone who receives a letter from their caseworker to respond as soon as possible.

  • These arrangements can be complicated and take some time to work through, which is why each taxpayer has a named contact that they, or their agent, can speak to.
  • Taxpayers do not have to wait for a letter. They, or their agent, can contact their named caseworker at any time to discuss the settlement scheme.

On 5 August 2026, 'The Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026' came into force.

  • Guidance is now available on how HMRC is implementing the loan charge settlement scheme, for both individuals and employers.
  • The guidance includes information on:
    • When settlement offers will be made and how long they will be available.
    • What determines how long taxpayers will have to settle.
    • Calculating the settlement offers for individuals and employers (including examples).
    • Crediting amounts already paid.

Taxpayers who cannot pay in full straight away will be able to agree a payment arrangement based on what they can afford.

  • Anyone who settles under the new terms can choose to pay over five years, with longer arrangements available depending on their circumstances.
  • Anyone who does not settle will have to pay the full amount of the loan charge.

See 2026 Loan Charge settlement terms

Certificate of residence and letter of confirmation applications moving online

Following a recent change, you must now submit all applications using the online Application form for a certificate of residence or letter of confirmation.

  • If you currently submit applications for companies, partnerships or public bodies, you may already be familiar with this service.
  • HMRC are now extending the digital application process to all taxpayers, creating a single route for submitting certificates of residence and letters of confirmation applications.
    • Using the online form helps HMRC process applications more efficiently by collecting the information they need at the point of application.
    • You can also use the service to upload tax forms issued by overseas tax authorities showing withholding of tax.
  • Once you have submitted your application, you will receive an acknowledgement and reference number. This makes it easier to track progress and make enquiries.
  • There is no change to the pre-order process. If you currently use this service, you can continue to do so in the usual way.

See Certificates of residence

Foreign income and gains regime

From 6 April 2025, the tax rules for non-UK domiciled individuals changed. The remittance basis of taxation was replaced by the Foreign Income and Gains (FIG) regime.

HMRC’s overview of the Foreign income and gains regime is provided in a new YouTube video.

  • This FIG video overview covers:
    • What has changed.
    • Who is eligible.
    • The types of income and gains you can get relief on.
    • How to claim.
    • How a claim could affect your tax.

See Non-Domicile: Rules from 6 April 2025

Cryptoassets and deceased estates

As cryptoassets become more widely held, it is important to consider whether they form part of a deceased person’s estate.

  • When administering an estate, personal representatives and agents should review the deceased’s financial affairs carefully and consider whether any cryptoassets need to be included for Inheritance Tax purposes.
  • Depending on the circumstances, there may also be Capital Gains Tax or Income Tax implications.

HMRC will shortly be writing to several personal representatives and agents to provide further information and support.

  • HMRC encourage anyone dealing with an estate to familiarise themselves with the available guidance and take reasonable steps to identify and report any cryptoassets held by the deceased.

See Cryptoassets: How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?

Providing feedback on HMRC manuals

HMRC manuals contain technical guidance for HMRC staff and tax professionals.

  • Their primary purpose is to explain HMRC’s interpretation of relevant legislation, which is the basis on which the department makes decisions.

To tell HMRC whether a page is useful, suggest improvements or report a problem with a page, you can use the:

The HMRC manuals team review all items of feedback on HMRC manuals from internal and external users.

  • Within the last 12 months, HMRC received 1,484 feedback comments, and 60% led to guidance improvements.
  • The volume is still low compared to overall usage.
  • Help HMRC improve the content by providing feedback, even if it is to indicate that a page is useful.

Don't get caught out campaign

HMRC’s Don’t get caught out campaign aims to help contractors working through umbrella companies to spot bad tax advice and watch out for tax avoidance schemes.

  • HMRC are asking agents to help them to protect clients working as contractors from tax avoidance by sharing their Campaign resources on Frontify in newsletters, on websites and across social media channels.
  • Contractors can use HMRC's guidance, interactive tools and personal stories to get help to identify, leave or report a tax avoidance scheme.
  • Contractors who use, or are considering using, an umbrella company should check HMRC's List of named tax avoidance schemes.
    • The list is not a complete list of all tax avoidance schemes. A scheme not appearing on it should not be assumed to work.
    • HMRC never approves tax avoidance schemes.

See Starting Work 5. Agency or Umbrellas

UK Carbon Border Adjustment Mechanism

The government has now laid the second tranche of regulations required to implement the UK Carbon Border Adjustment Mechanism (CBAM), alongside a supporting notice which has force of law.

  • A statutory instrument has also introduced how interest will be charged on CBAM payments.

CBAM will begin on 1 January 2027 and will apply to imports of specific goods from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors.

This legislation sets out:

  • The calculation of embodied emissions.
  • The provisions for determining, evidencing and verifying emissions.
  • The direct emissions attributable to the production of CBAM goods.
  • That the Finance Act 2009 interest regime will apply for CBAM.

The legislation has been published on the CBAM collections page.

  • HMRC will also publish additional guidance in the autumn to explain the legislation further.
  • HMRC is hosting a series of webinars in October 2026 to help impacted businesses and their agents implement CBAM.
  • A supporting video on CBAM is available that will help you and your clients.

Help your clients plan for retirement with the HMRC app

Pension Awareness Week ran from 14 September to 18 September 2026. You can help your clients take control of their retirement planning with the tools within the HMRC app.

  • It’s never too soon to plan, and with the app your clients can manage their finances securely any time, day or night.
  • To plan for their retirement on the app, your clients can:
    • View their State Pension forecast.
    • Check the gaps in their National Insurance record, and make voluntary contributions if needed.
    • See their scheduled retirement date
  • The HMRC app can be downloaded free from the App Store and Google Play Store, providing your clients with their State Pension and retirement needs in one place.

Clients can also find guidance on paying tax on a State Pension on HMRC's Tax Confident campaign on pension awareness.

  • For those looking to build their knowledge further, Tax Confident offers clear and straightforward guidance on tax and pensions.
  • Tax Confident supports them in developing a deeper understanding of tax and pension matters, helping them feel more informed and confident when planning for retirement.

The Tell Advisory Burdens Advisory Board (ABAB) report 2026

The Tell ABAB report 2025 to 2026 is now available.

  • The report presents findings from the annual Tell ABAB Survey, commissioned by the independent ABAB.
  • This year’s survey received the highest number of responses to date, providing valuable insight into the experiences, challenges and priorities of small businesses and tax agents when interacting with the UK tax system.

ABAB provides independent advice and challenge to HMRC on issues affecting small businesses, including HMRC services, transformation programmes and opportunities to reduce administrative burdens.

  • HMRC appreciate the contribution and efforts provided by the stakeholders, small businesses and tax agents who supported and participated in this year’s survey.
  • Your feedback helps ABAB identify the issues that matter most to taxpayers and informs its recommendations to HMRC.
  • The insights from this year’s survey will help shape future discussions on improving the customer experience and reducing administrative burdens across the tax system.

If you have any questions, you can contact the team by email at This email address is being protected from spambots. You need JavaScript enabled to view it..

See ABAB reports record response to survey

General Betting Duty

As announced at Budget 2025, from 1 April 2027 a new General Betting Duty (GBD) rate of 25% will apply to profits from general bets placed remotely.

  • Wherever they are based, operators are liable to GBD if they provide betting services to anyone in the UK.
  • Operators are liable for GBD on any bookmaker’s profits from:
    • General bets, or pool bets on horse or dog racing made by customers in a UK betting premises.
    • Remote general bets and remote pool bets on horse or dog racing made by UK customers with bookmakers, wherever the bookmaker is located.
    • Spread bets placed with UK-based operators and charges made to UK customers by betting exchanges, but the new remote rate of GBD does not apply to these types of bets
  • The new remote rate of GBD does not apply to spread bets, pool bets or betting exchanges.
  • Operators who are liable to GBD need to register with HMRC and pay their liability on these profits.
  • Remote betting wholly on UK horse racing and bets placed through self-serve terminals on licensed premises will be excluded from the new rate and will continue to be charged at 15%.
  • If individuals only take on-course bets at horse or dog race meetings where the person making the bet and the bookmaker or tote operator are both present, they do not need to pay GBD. But they must register and pay GBD on any off-course bets or remote bets.

Wealthy External conference

HMRC’s Wealthy Team hosted the third Wealthy External conference at HMRC’s regional centre in Croydon on 7 May 2026.

  • Representatives from professional bodies and key agent firms joined HMRC colleagues to discuss the following topics:
    • Wealthy plan
    • Professional conduct in relation to Taxation and Guidelines for Compliance 13
    • Agent regulations
    • Crypto assets
    • Residence-based tax regime
  • The Summary of the Wealthy External Conference has been published.

External link

Agent Update 147: September 2026