Agent Update: issue 102 is available now and features the Real Time Information treatment of reporting salary advances for employees. HMRC has also launched a new income record viewer for agents.
Get the latest guidance and information which also includes:-
- The Plastic Packaging Tax – check if your clients need to register;
- HMRC is now using card readers to take payment;
- Business advisers: help your employer clients stay on top of their workplace pensions duties;
- Preparing for the new tax year basis of assessment for income tax; and
- A change in the way HMRC checks VAT repayment claims (new digital G-form).