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This week’s miscellaneous updates – 17 June 2024

Jun 17, 2024

In this week’s miscellaneous updates, HMRC is asking tax agents to stay alert to malicious software which can lead to suspension of agent accounts and has identified that some agents/Professional Bodies are using out of date versions of the SA1 form (Register for Self-Assessment if you are not self-employed) which HMRC no longer maintain. New guidelines for compliance in respect of football agents’ fees and dual representation contracts have been published; as part of this, HMRC is asking interested parties to complete a survey on the new guidelines.  

Importance of staying alert to malicious software

HMRC has asked us to share the below reminder about staying alert to malicious software, how this can lead to suspension of agent accounts, and what action to take if this happens. 

“Agents are frequently targeted by criminals who attempt to trick them into downloading malicious software (or malware) onto their devices. This software can give fraudsters access to Agent tax accounts and, in some cases, the personal details of clients. If malware is not completely removed, even after a password change or even the creation of a completely new account, the criminals still retain access.  

If we suspect that an agent has inadvertently acquired malware on one or more of the devices they use for their work, and that this has resulted in client data being compromised, we take immediate action to suspend the account.  

If we suspend an agents account due to suspected malware, we write to the agent to advise them on the steps they need to take. This includes securing all affected devices before contacting HMRC’s Online Service Helpdesk to initiate the process of un-suspending their account.  

Agents should regularly ensure that any software they use is up-to-date, check their antivirus protection is switched on and is up-to-date, and avoid clicking links or downloading attachments in suspicious or unexpected emails.  

Nobody is immune from fraud. Criminals are great pretenders and will take any opportunity to steal information from customers and use this to access our systems. Before sharing personal or financial details, we always urge customers to visit HMRC phishing and scams GOV.UK to check the sender or caller is genuine.  

To help fight these crimes, forward suspicious texts claiming to be from HMRC to 60599 and emails to phishing@hmrc.gov.uk. Report tax scam phone calls to us on GOV.UK. You can find more information on cyber security at National Cyber Security Centre: https://www.ncsc.gov.uk/.” 

Out of date SA1 forms 

HMRC has sent the below message about the use of out of date SA1 forms for registering for self-assessment if you are not self-employed. 

“We have been made aware that some professional bodies/agents are displaying or using links containing obsolete versions of the SA1 PDF which HMRC no longer maintain. The information held on these forms is not up to date, such as the telephone number, return address, and Self-Assessment criteria. 

Would you/agents kindly review the links you are using and: 

  • Remove any old links from your websites, communications, etc; and 

  • Make sure you/agents only display/use the two options below. 

First option: SA1 shortform which can be completed and submitted online at: https://www.gov.uk/guidance/register-for-self-assessment-if-you-are-not-self-employed 

Agents can use their Government Gateway user ID and password to access this form. 

This form offers a personalised service, and the form can only be seen once all the required questions have been answered. 

Second option: SA1 Print and Post: SA1 G-form at LC Forms (tax.service.gov.uk)  

This form is filled in online, then printed and posted.”  

New guidelines for compliance - football agents’ fees and dual representation contracts 

HMRC has published “Help with Football Agents’ Fees and Dual Representation Contracts – GfC6”. These Guidelines for Compliance (“GfC”) are for football agents and football clubs and focus on: 

  • HMRC’s view on dual representation contracts; and 

  • Employer duty and VAT compliance risks for football agents’ fees and dual representation 

HMRC is stressing that these guidelines do not change its view of compliance risks in other taxes and that these GfC should be read alongside HMRC’s published guidance. According to HMRC, following these guidelines will help to reduce the risk of making errors, therefore reducing the risk of any penalty charges. 

In the “Give feedback on these guidelines” section, HMRC has included a survey which should take less than three minutes to complete. Feedback from this survey will be used to: 

  • establish any areas you may still have trouble understanding; 

  • understand where improvements can be made to the guidelines; 

  • measure experience of using the guidelines; and 

  • improve future GfC publications. 

HMRC has asked us to highlight that you can only use the survey to provide feedback anonymously about the guidelines. Do not provide any personal data that might identify you or your clients. The survey is not a route to contact HMRC for specific enquiries. If you have any specific questions or want to provide more detailed feedback, please email ccgguidelinesforcompliance@hmrc.gov.uk.  

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