HMRC Agent Update – Issue 73

HMRC’s Agent Update 73 is available now and contains a variety of articles and updates.

It features an update on Making Tax Digital, including information on VAT certificates and Anti Money Laundering requirements.

Other highlights include articles about:

  • Temporary Increase in the Annual Investment Allowance: Detail on the temporary increase in the allowance until 1 Ja‌nu‌ar‌y 2‌02‌1
  • National Insurance Contributions on Termination Awards and Sporting Testimonial Payments: Introduction of Class 1A NICs liabilities from 6 A‌pr‌il 2‌02‌0
  • Corporate Interest Restrictions: The guidance on Corporate Interest Restrictions has been uploaded into the Corporate Finance Manual.

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