[UK] The Agent Update December 2019 [UK] The Agent Update December 2019

[UK] The Agent Update December 2019
17 Dec 2019

In addition to the December 2019 Employer Bulletin, around the same time, HMRC published the Agent Update on the 4th of December 2019.  This contains more information and is targeted at an audience wider than employers, an audience that may deal with more than payroll, for example Corporation Tax.

The August Agent Update is always worth a read alongside the Employer Bulletin, though most of the payroll articles are just replications.  For information, the Update includes the following articles:

  • Sending a client’s 2020-21 Annual Tax on Enveloped Dwellings (ATED) return online
  • Checking that an investor correctly declares money received from offshore investment funds (see also HMRC’s Investment Funds Manual)
  • What to expect from a statutory review (If HMRC makes an appealable decision and the client disagrees with it)
  • The High Income Child Benefit Charge deadline 31 January 2020
  • Updates to 2019-20 Self-Assessment Tax Returns for Student and Postgraduate Loan Borrowers (as advised in Agent Update 74)
  • Non-resident company landlords and Corporation Tax
  • Ultra-Low Emission Vehicles from April 2020

Global Payroll Association Comment 

In many ways, the Agent Update is better than the Employer Bulletin as it gives an all-round view, not just things that HMRC believe concern payroll professionals. 

If there are any comments on the content, please contact HMRC’s email mailbox at digitalsupport@hmrc.gsi.gov.uk.

In addition to the December 2019 Employer Bulletin, around the same time, HMRC published the Agent Update on the 4th of December 2019.  This contains more information and is targeted at an audience wider than employers, an audience that may deal with more than payroll, for example Corporation Tax.

The August Agent Update is always worth a read alongside the Employer Bulletin, though most of the payroll articles are just replications.  For information, the Update includes the following articles:

  • Sending a client’s 2020-21 Annual Tax on Enveloped Dwellings (ATED) return online
  • Checking that an investor correctly declares money received from offshore investment funds (see also HMRC’s Investment Funds Manual)
  • What to expect from a statutory review (If HMRC makes an appealable decision and the client disagrees with it)
  • The High Income Child Benefit Charge deadline 31 January 2020
  • Updates to 2019-20 Self-Assessment Tax Returns for Student and Postgraduate Loan Borrowers (as advised in Agent Update 74)
  • Non-resident company landlords and Corporation Tax
  • Ultra-Low Emission Vehicles from April 2020

Global Payroll Association Comment 

In many ways, the Agent Update is better than the Employer Bulletin as it gives an all-round view, not just things that HMRC believe concern payroll professionals. 

If there are any comments on the content, please contact HMRC’s email mailbox at digitalsupport@hmrc.gsi.gov.uk.

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