HMRC Stakeholder Digest – 17 August 2022

17 Aug 2022

Please see the following message which we are sharing on behalf of HMRC:

This HMRC Stakeholder Digest provides a round-up of our latest updates that we’d be grateful if you could share with your clients, customers, or members, and other HMRC news.

Deadline announced for transition to Making Tax Digital for VAT

From 1 November, businesses will no longer be able to use their existing VAT online account to file their quarterly or monthly VAT returns. 

VAT registered businesses must now sign up for Making Tax Digital (MTD) and use MTD-compatible software to keep their VAT records and file their VAT returns.   

From 24 August, we will contact businesses that still need to sign up and get MTD-compatible software before November.

Businesses that file annual returns will still be able to use their VAT online account until 15 May 2023.

Further support on Making Tax Digital and information on exemptions can be found on GOV.UK.

Repayment agents consultation - share your views by 14 September

We recently launched the consultation 'Raising standards in tax advice: Protecting customers claiming tax repayments', which will run until 14 September 2022. 

Your views are needed on how we can better protect taxpayers from repayment agents who make routine tax claims on people’s behalf.   

Please make your networks aware of the consultation and encourage them to share their views, particularly if they have been impacted by any of the issues raised. 

Commonwealth Games: file a Self Assessment if you have rented out a property

The Commonwealth Games attracted more than one million people to the Birmingham area to enjoy world-class sport.

The surge in visitors created an increased demand for accommodation which was partly met by locals renting out their properties through short term online rental platforms; many of whom were doing so for the first time.

We want to remind everyone that if they rent out a property, they’re responsible for telling us about rental income via a tax return.

If they haven’t filed a tax return before, they’ll need to register for Self Assessment.

Marketed tax avoidance – don’t get caught out

As part of our ongoing Promoters Strategy to disrupt and drive out of business promoters of tax avoidance, we are helping the wider public understand how to spot tax avoidance so that they can steer clear of these schemes.

To help with this, we have now published the details of some new named tax avoidance schemes to warn the public.

We also recommend visiting and sharing ‘Tax avoidance - don’t get caught out on GOV.UK – a page dedicated to helping contractors spot tax avoidance and check their pay arrangements to prevent an unexpected tax bill.

Tax credits customers to receive Cost of Living Payments letter

This week we are sending letters to tax credits customers with information on the first Cost of Living Payment.

It is important to note that receiving a letter doesn’t mean that a customer is eligible for the payment. They must meet the eligibility criteria as outlined on GOV.UK.

Customers do not need to contact us or apply - payment is automatic into the bank account where they receive their tax credits payments. If they do contact us, we’ll be unable to provide more information as everything they need will be on GOV.UK and in the letter they receive from us.

Importers: be ready for the move to Customs Declaration Service

There are now less than seven weeks to go before the Customs Handling Import and Export Freight (CHIEF) system will close for import declarations.

If your members or clients make import declarations, they need to move to the Customs Declaration Service now, otherwise they won’t be able to import goods to the UK from 1 October 2022.

They can follow the two steps below to be ready for the change:

  1. Use the trader checklist (or declarant checklist if they make declarations themselves without an agent) to move across to the Customs Declaration Service.
  2. Watch our YouTube videos which explain how to subscribe to the Customs Declaration Service, use the service, and carry out an import declaration.

It can take several weeks to be fully set up, so your members or clients need to act now.