Prepare now for digitalisation

The latest issue of HMRC’s Agent Update contains a step-by-step guide for agents to bring clients into Making Tax Digital (MTD). HMRC suggests helping clients to sign up for a business tax account where some MTD services will be hosted. The update reminds agents that they need to set up a new agent services account to access MTD services.

Extracts of other articles from the brief follow but for details see here.

Student loan start notices

Under a change to the student loan system for all new employments for which deductions are applicable a start notice SL1 will be sent to the employer. This will be irrespective of whether the employer sends a full payment submission showing it has already started taking deductions. In such cases the employer should check the student loan plan type to ensure there has been no changes; update its payroll software...