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VAT features heavily this week, with HMRC publishing three Revenue & Customs briefs in quick succession. Elsewhere, the date for the next Scottish Budget has been announced, and HMRC have provided some long-awaited clarification on completing tax returns for directors.

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HMRC have published their latest Agent Update. As usual, this contains a lot of content, including confirmation that the issuing of Corporation Tax late-filing penalty notices has now resumed after being paused for a systems update. It also provides guidance on what to do if a business missed the first quarterly Making Tax Digital update deadline.

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It's a week of housekeeping for agents. The voluntary registration period for HMRC's Multi-Factor Authentication (MFA) has now closed, revised advisory fuel rates apply from 1 September and HMRC want agents' views on a proposed digital service for reporting PAYE coding changes. We also cover the latest guidance for taxpayers who HMRC automatically sign up to Making Tax Digital (MTD) for Income Tax.

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This week saw the commencement of the second phase of mandatory tax adviser registration, with a three-month registration window now open for agents who have a Self Assessment or Corporation Tax account but do not have an Agent Services Account.

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This week brings a run of interesting decisions from the tribunals, with an overdrawn director’s loan account, corporate residence, and the Disclosure of Tax Avoidance Scheme (DOTAS) rules being examined in our case summaries.