HMRC’s use of third-party data
ICAEW has responded to the government’s technical consultation on draft legislation that is intended to “to improve the quality and consistency of data HMRC receives on interest income and card sales”.
In ICAEW Representation 60/26 (to be published at 2026 Tax Representations | ICAEW in due course), ICAEW reiterates earlier concerns around:
- the use of a UK national insurance number as an identifier;
- challenging time frames; and
- the measures in place to avoid and deal with errors.
Advisory fuel rates
HMRC has published the advisory fuel rates applying from 1 September 2026 for employees using a company car. The rates should be used where the employer reimburses employees for business travel in their company cars or requires employees to repay the cost of fuel used for private travel.
Registering with HMRC as a tax adviser
HMRC has updated its guidance on how agents based outside of the UK can apply for an agent services account (ASA). When applying to HMRC for approval, the agent will be asked for their anti-money laundering (AML) supervisory details. If they do not need to register with an AML supervisory body in their country, they should answer ‘No’ to the relevant question and upload a document explaining why registration is not required alongside their proof of trading address.
Making Tax Digital update
HMRC has announced that the following services will be unavailable from 5pm on Friday, 11 September 2026 to 1pm on Tuesday, 15 September 2026:
Sign up for Making Tax Digital for Income Tax - GOV.UK
Sign up your client for Making Tax Digital for Income Tax - GOV.UK
HMRC has also published the latest edition of its MTD income tax software developer newsletter. Although aimed at software developers, the newsletter includes useful guidance for agents, including:
- common issues, for example, ‘client/agent not authorised’ errors;
- how to access support from HMRC; and
- recent and planned HMRC communications.
Trusts: voluntary disclosure to HMRC
HMRC is writing to trusts that submitted a notice of intent to disclose and did not make a full disclosure within the required period of 90 days. The letter encourages the trust to take action, including informing HMRC if the trust no longer needs to make a disclosure.
Further information
How to build better tax system
ICAEW outlines the five institutional pillars needed to ensure the proper functioning of the UK tax system.
Tax Faculty
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