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HMRC Guidance – Agent Update: issue 104

Agent Updates give guidance and news to tax agents and advisers.

The next edition will be out on Wednesday 15 February 2023.

This month’s edition includes:

  • Plastic Packaging Tax — time to submit quarter 3 returns and pay by 31 January 2023
  • GOV.UK guidance for self-employed
  • Customs Declaration Service exporter deadline extended to 30 November 2023
  • changes to VAT penalties and interest from 1 January 2023
  • helping more customers use our online services

Source gov.uk

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