The latest HMRC news and information bulletin from 8 December is now available.

Key items which may be of interest include the publication of the latest Administrative Burden Advisory Board (“ABAB”) Annual Report last month and how to check if a business is subject to the plastic packaging tax. The ABAB report recommends that Making Tax Digital for income tax should be delayed by at least a year to properly address and resolve areas of concern.

HMRC has also contacted us about a number of changes to the HMRC app, including a new function that allows taxpayers to copy and paste their Self-Assessment Unique Taxpayer Reference (“UTR”). Taxpayers can easily share their UTR with their tax agent, and by using the copy and paste function they can be sure it’s the correct UTR. HMRC has published a YouTube video showing just how easy it is to find your UTR on the app.

Additional features added to the app also allow taxpayers to pay their Self-Assessment tax bill using the app. The improved app functionality will be promoted ahead of the Self-Assessment tax return deadline on 31 January 2023.