HMRC have issued their Agent Update for September 2021. We have summarised the key content for you with links to our detailed guidance on the topics covered.

Coronavirus Job Retention Scheme (CJRS)

See COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020

How to get a duty deferment account if you have delayed declarations

Tax conditionality

 See Conditionality

VAT reverse charge on construction and building services

See CIS: Construction Industry reverse charge

The Trust Registration Service (TRS)

See Trust Registration Service 

Student loans: occupational pension and Off-Payroll Working rules Full Payment Submissions (FPS) indicators

Making Tax Digital for VAT 

Manage your client’s VAT account online

Changes to the VAT group registration and amendments forms

See Groups

Agent Talking Points 

Tax Agent Toolkits

Agent authorisations when firms reorganise

Agent Service Accounts 

Services outside of the Agent Service Account

See Agent Update December 2020

Tax disputes

Registering for self-employment and paying Class 2 National Insurance Contributions without a National Insurance number

See Self-employment: Registering for Tax

VAT overseas refunds for non-UK businesses

Where’s My Reply? for tax agents

Manual updates 

Agent Forum

Agent Dedicated Line

External link

Agent Update: issue 88

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