HMRC have published their latest Agent Update.
The update can be found here. A PDF copy is also attached below.
In this issue the top three items are:
How Alcohol Wholesaler Registration Scheme (AWRS) affects wholesale businesses.
Business Tax Account - changes to Corporation Tax paper forms
In the future, HMRC will offer customers the option to receive paper-based forms electronically.
Scottish Rate of Income Tax
It is important your client’s address details are up to date to make sure they pay the correct amount of income tax.