.png)
.png)
HMRC has published Agent Update issue 104. It includes various technical updates and reminders. Highlights include that form FB12 which authorises a tax agent to use PAYE and construction industry scheme online services is being taken out of circulation because all of the information in it can be found in the revised agent authorisation 64-8 form that was introduced in March 2022.
In addition, HMRC confirms that GOV.UK guidance has been updated for self-employed people. This is in line with the previously announced National Insurance threshold changes affecting both the 2022-23 tax year and the 2023-24 tax year.
There is also a reminder that exporters now have until 30 November 2023 to move across to the customs declaration service for their export declarations.
