Agent Update: issue 92 is now available and contains the latest guidance and information for tax agents and advisers.
This edition includes:-
- the self-assessment penalty waiver;
- customs controls from 1 January 2022;
- a reminder to declare COVID-19 grants on company tax returns;
- the new residential property developer tax; and
- changes to claim construction industry scheme deductions.
The update also includes a number of items that affect the reporting of pay and benefits.