Agent Update 115 published

HMRC has published Agent Update 115 (December 2023). It collates technical updates and reminders including the following.

The update confirms that HMRC can now accept digital or electronic signatures on 64-8s P87 marriage allowance claims and R40s. To be valid the taxpayer must have provided the signature themselves.

Agents can now complete and submit loans to participators forms online using their agent services account. Previously only companies could submit online through their government gateway accounts with agents required to use print-and-post applications.

HMRC has introduced a new interactive guidance form for penalty appeals on GOV.UK. The form can be completed online then printed and posted to Corporation Tax Services HMRC BX9 1AX. The new form will allow HMRC to capture all the necessary information for reviewing penalty appeals in full.

New rules starting from 1 January 2024 will require digital platforms in...