· Agent Services (formerly Agent Online Self Serve)
· Changes to the Employment Allowance
· PAYE and NIC – the special reporting rules for agencies, employment businesses and others. HMRC is launching extra help for those affected by the agency or employment intermediary reporting rules, which apply where staff are outside PAYE and NIC, ahead of stepping up its compliance activity and applying the penalty regime..
· Compliance issues including HMRC’s Spotlight 29 on misleading claims made by tax avoidance scheme promoters
· PAYE including the end of the ‘on or before’ easement for micro-employers
· Pension schemes including the alignment of the dates of minimum auto enrolment increases with the tax year
· Update on Working Together including details of the Agent Account Manager Service for client specific queries and how to raise widespread issues through professional bodies
· Guidance on the submission of P11D and s336 claims
· Expenses exemption replacing dispensations from 6 April 2016
· On-boarding – this will enable agents using third party software to access services and features contained in the personal and the business tax accounts. It will give them the ability to see and do what their clients are able to do through their tax account.
· Subscription - a process that will allow HMRC to collect data about a tax agency as part of HMRC's agent strategy.
· Authorisation - enhance existing online agent authorisation.
· Inbound Secure Messaging – ongoing work to understand what information agents want to send to HMRC and how to provide for this digitally.