Agent Update 36

HMRC Agent Update 36, June-July 2013 has been published. This is available below in Adobe (PDF) format.

This can also be accessed in HTML format on the ‘Tax Agents and Advisers' section of the HMRC website at The statements are those of HMRC and do not necessarily reflect the opinion of the ATT. 

If you have any comments on the publication we would be pleased to hear your views, together with details of anything that you would like to see in future editions. You can e-mail us at atttechnical [at] with ‘HMRC Agent Bulletin - FAO John Kimmer’ in the subject line. 

Technical Team

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