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Highlights from the broader tax news for the week ending 27 April 2022, including: updated VAT road fuel scale charges; HMRC extends agent access to employer PAYE liabilities and payments data; online filing issues affecting R&D claims; and tax credit renewals and migration to universal credit.

Updated VAT road fuel scale charges

VAT road fuel scale charges are a simplification method to account for private consumption of fuel on a business vehicle without having to maintain detailed mileage records. VAT road fuel scale charges are amended with effect from 1 May 2022. Businesses must use the new scale charges from the start of the next prescribed accounting period beginning on or after 1 May 2022. Access the tables.

HMRC extends agent access to employer PAYE liabilities and payments data

HMRC has now extended the employers’ PAYE liabilities and payments service to agents that did not have employer clients in 2018 and to agents with up to 7,600 employer clients. Subject to satisfactory testing, HMRC expects to roll the service out fully in the near future. Eligible agents are invited to join the service when they sign into their agent online services account. 

Online filing issues affecting R&D claims

Some R&D claims for accounting periods commencing on or after 1 April 2022 will face online filing issues. Broadly this will affect only those claiming SME enhanced expenditure or an amount carried forward under the large company scheme. Issues will be fixed by 31 May 2022. More details are contained within Agent Update issue 95.

Annual tax credit packs issued alongside restart of programme to move clients to universal credit

About 2.1m tax credits claimants will begin to receive their annual renewal packs this week from HMRC. Claimants have until 31 July to check their details and notify HMRC of any change in circumstances. The renewal packs will also contain a flier to encourage those who would be better off on universal credit to migrate voluntarily, ahead of the managed migration to universal credit by the end of 2024. ICAEW’s Tax Faculty reminds claimants that it is not possible to transfer back to claiming tax credits and transitional protection is not available on a voluntary move to universal credit.

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