This week’s miscellaneous updates – 8 June 2026

In this week’s detailed miscellaneous updates which you can read more about below, HMRC has sent an update on the interaction between Making Tax Digital (MTD) for Income Tax and the winter fuel tax charge, and HMRC’s improved agent webchat service is now available at a new link.

In addition to the above, readers should also note the following:

• HMRC has updated its guidance on the definition of R&D for tax purposes to cover creative interdisciplinary projects,
• Guidance for agents on how to prevent loss of access to HMRC online services when an account administrator leaves has been published,
• A new VAT guidelines for compliance document has been published: Help with VAT place of supply of services in the oil and gas sector – GfC18, and
• The House of Commons Library has published a research briefing on the two income tax allowances that married couples and civil partners may be entitled to claim.

2025/26 interaction between MTD for Income Tax and the Winter Fuel tax charge

HMRC has sent an update on this interaction which is relevant to those using MTD for Income Tax in 2025/26 who must also pay the winter fuel tax charge (WFTC) .  

For this cohort, in 2025/26 the WFTC will not be included within the MTD tax return or third-party software (those participating in the beta trial). Instead, HMRC will assess the charge separately once the taxpayer’s final return has been submitted and processed. HMRC will then write directly to those taxpayers who are liable which will confirm the WFTC amount due and how this can be paid. 

This means that, where applicable, HMRC will confirm any additional liability due as a result of the WFTC, only after submission of the MTD tax return, rather than as part of the return itself. The payment of this additional amount should be made through HMRC's usual payment services and is due following notification of liability. 

Importantly, this is specific to the 2025/26 testing phase only. From 2026/27 onwards, HMRC is aiming to align this journey more closely with the established self-assessment approach, providing a more integrated end-to-end experience.  

HMRC anticipates that this will impact a relatively small number of taxpayers and is putting in place consistent guidance and support to ensure a smooth experience for those affected. 

Improved agent webchat service 

HMRC has recently made a number of changes to its agent webchat service which is designed to achieve an improved overall experience for agents. The updated link for the service is as follows: Agent Webchat.

It should be noted that the previous link to the agent webchat service no longer works. Therefore if you have saved or bookmarked this, it won’t take you to the improved service, meaning you could be missing out on quicker access to support for many common Self-Assessment and PAYE queries, help with registrations, deregistrations, reactivations and much more.