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Find out the latest on HMRC's service performance and MTD for income tax self assessment, in the September edition of Tax in Practice. Experts from ICAEW's Tax Faculty also provide key reminders on deadlines and changes, as well as outlining the potential impacts of July's legislation day.

Overview

Guidance and support from ICAEW's Tax Faculty on:

  • HMRC service performance issues, including the news that HMRC is removing the 10-minute waiting time target on the agent-dedicated line.
  • MTD for income tax, including ICAEW’s reaction to proposals for basis period reform.
  • VAT, including changes to agent authorisation and the central assessment process for late VAT returns, as well as touching on MTD for VAT.
  • Self assessment - student loan deductions and payrolled benefits in kind.
  • IR35 update. HMRC has adopted a pragmatic approach of offering deemed employers the ability to pause settlement pending a potential change in legislation.
  • Legislation day 2023, including implications for R&D and pensions.
  • Reminders for tax practitioners including.
    - Action required by those holding certificates of tax deposit.
    - Overlap relief information online service is available.
    - CGT paper return will remain on gov.uk post end of September while HMRC "reviews the results of the trial".
    - Companies need to submit R&D additional information forms for any claims since 8 August 2023
    - HMRC guidance on digital records and signatures.
    - Improvements to HMRC pay by bank account service – enabling the option to schedule payments on a future date.

Resources

About the speakers

Caroline Miskin

Senior Technical Manager Digital Taxation, ICAEW

Lindsey Wicks

Technical Manager Tax Policy, ICAEW

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