This week’s miscellaneous updates – 27 October 2025

In this week’s detailed miscellaneous updates which you can read more about below, the October edition of HMRC’s Employer Bulletin is available and HMRC has sent an important reminder about its new Self-Assessment (SA) reactivation service. HMRC is also seeking research participants for a project examining the Agent Services Account and Making Tax Digital (MTD) for Income Tax.

In other news this week:

• The guidance on additional support from HMRC’s extra support team has been updated to confirm that the team can also now deal with taxes for employers,
• At the six months to go mark, HMRC sent an email asking ‘Are you ready for MTD for Income Tax?’, and
• HMRC has published a policy paper designed to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries. The paper is part of its ongoing raising standards in the tax advice market project.

October Employer Bulletin

The October edition of HMRC’s Employer Bulletin brings you all the latest updates and guidance to support employers, payroll professionals and agents. Included in this edition are:

• making PAYE Settlement Agreement payments,
• guidance for labour supply chains featuring umbrella companies: PAYE responsibilities,
• ·new advisory electric rates for fully electric company cars,
• Spotlight 71: agency workers and contractors moved between umbrella companies,
• 'Tax Help for hustles' campaign: new resources for employees, and
• Winter fuel payments: recovery through the tax system.

SA client reactivation service

In last week’s detailed miscellaneous updates, we highlighted HMRC’s new SA client reactivation service which was launched on 1 October. According to HMRC, the service is working well so far and has been used by a large number of agents. HMRC is however advising that some agents are using the service when they have general SA or individual PAYE queries to resolve. In such instances, the SA re-activation team cannot transfer the caller to the right team which is causing frustration for the agent who must then re-phone the Agent Dedicated Line (ADL).

HMRC is stressing that the SA re-activation team can only re-activate clients’ SA accounts. Other SA or PAYE related enquiries are dealt with by a separate team reached by selecting option 2 (SA or individual PAYE queries) when dialling the ADL, followed again by option 2 (anything else) when prompted.

HMRC research: Agent Services Account and MTD for Income Tax

HMRC is seeking interested agents to participate in user research sessions focusing on the Agent Services Account and MTD for Income Tax. Each session will be held virtually on a one to one basis and is expected to last 60 – 90 minutes. Love2shop vouchers are available as a small incentive. The link to sign up to take part is:  https://survey.take-part-in-research.service.gov.uk/jfe/form/SV_74GjifgnGv6GsMC?Source=BannerList_HMRC_Live_services_agents.