Guidance: Help and support for tax agents and advisers

You can sign up for email alerts about help and support for tax agents and advisers.

If you register for a webinar, you:

• must register and sign in 5 minutes before it starts
• can ask questions using the on-screen text box

Live webinars

HMRC is delivering a programme of webinars to provide information about the support available to help customers and agents during the coronavirus (COVID-19) pandemic.

Find out more about help and support if your business is affected by COVID-19.

You can also use HMRC’s digital assistant to find more information about COVID-19 support schemes.

Penalties for enablers of defeated tax avoidance

Watch a recorded webinar about penalties for enablers of defeated tax avoidance.

This webinar gives an overview of the penalties for enablers of defeated tax avoidance legislation. It is specifically designed to help tax agents understand how this legislation impacts them and under what circumstances they could be liable for a penalty.

Loan charge compliance and further information

Watch a recorded webinar about loan charge compliance and further information.

This webinar looks at the compliance activity HMRC will be undertaking this year in relation to those who should have paid the loan charge, but have failed to do so. It also contains information on disguised remuneration and updates on the loan charge since our last webinar.

Disguised remuneration loan charge update

Watch a recorded webinar about disguised remuneration loan charge update.

This webinar provides an update on the loan charge and an overview of the recently published guidance.

Profit diversion compliance facility

Watch a recorded webinar about profit diversion compliance facility.

This webinar provides an update on HMRC’s profit diversion facility including:

• the approach to tackling transfer pricing and diverted profits tax risks
• key aspects of the profit diversion compliance facility process
• benefits of the facility
• an overview of how the facility has been operating so far

How you can help savers avoid scams

Watch a recorded webinar about how you can help savers avoid scams.

This webinar is for employers and agents providing information on pension scams including:

• how the scams work
• who is at risk
• an overview of the warning signs

Business taxes

Negligible value claims and share loss relief

Watch a recorded webinar about negligible value claims and share loss relief.

This webinar looks at certain conditions that must be met for your clients to claim an asset has become of negligible value. It also gives an overview of share loss relief.

Basis periods

Watch a recorded webinar about basis periods.

This webinar gives information about:

• the different rules that apply to commencement years
• the effect on a basis period when there’s a change of accounting date
• overlapping periods

We also look at some pointers when dealing with a change from sole trader to partnership, and from partnership to sole trader.

Capital allowances and vehicles

Watch a recorded webinar about capital allowances and vehicles to learn about:

• annual Self Assessment programme covering the rules for cars
• qualifying expenditure
• pools and rates
• vehicle hire purchase

Trade losses

Watch a recorded webinar about trade losses.

This webinar is part of our annual Self Assessment programme. It provides examples of:

• how trade losses can be relieved
• the different loss relief provisions
• time limits applicable to each claim
• further points to consider

Plastic Packaging Tax

Introduction to Plastic Packaging Tax

Register for the next live webinar about the introduction of Plastic Packaging Tax to learn about:

• the new Plastic Packaging Tax being introduced in April 2022
• what you need to do now if you produce or import plastic packaging

Plastic Packaging Tax — admin and technical aspects

Register for the next live webinar about Plastic Packaging Tax — admin and technical aspects to learn about the administrative and technical aspects of the new Plastic Packaging Tax.

Company Tax Returns

Watch a recorded webinar about declaring your grants on your Company Tax Return (CT600).

Register for the next live webinar about declaring your grants on your Company Tax Return (CT600) to learn about:

• how to report COVID-19 support payments and grants on your company tax return
• what happens if you’ve claimed too much
• records you need to keep

Self-employment

How to show self-employed business expenses on the tax return

Watch a recorded webinar about how to show self-employed business expenses on the tax return to learn about:

• what business expenses are
• the most common allowable expenses

Employing people

Statutory Sick Pay

Watch a recorded webinar about Statutory Sick Pay.

This webinar is for employers and includes:

• what you need to think about when your employee is sick
• qualifying conditions
• what happens when an employee is not entitled to Statutory Sick Pay
• how to pay Statutory Sick Pay

Risks for agencies and other businesses working with umbrella companies operating avoidance schemes

Watch a recorded webinar about risks for agencies and other businesses.

This webinar gives an overview of the risks for agencies and other businesses who use the services of umbrella companies in their supply chains. It is targeted at employers who use temporary labour.

Check Employment Status for Tax tool

Watch a recorded webinar about the Check Employment Status for Tax (CEST) Tool to learn about how it can help you make robust and accurate status determinations. During this session, we walk you through a status determination using a mock engagement.

Off-payroll working rules from April 2021

Watch a recorded webinar about off-payroll working rules from April 2021.

This webinar gives an update on changes to the off-payroll working rules (IR35) from April 2021 for:

• the public sector
• medium and large sized organisations

Off-payroll working rules from April 2021 — businesses

Watch a video about off-payroll working rules from April 2021 and how it may affect businesses that engage with contractors.

How changes to the off-payroll working rules (IR35) may affect businesses from April 2021

Off-payroll working rules from April 2021 — contracted out services and statements of work

Register for the next live webinar about off-payroll working rules from April 2021 — contracted out services and statements of work.

Watch a recorded webinar about off-payroll working rules from April 2021 — contracted out services and statements of work.

This webinar explains what HMRC consider forms a fully contracted out service and the effect of statements of work in the context of the off-payroll working rules.

Off-payroll working rules from April 2021 — contractors

Watch a recorded webinar about off-payroll working rules from April 2021 — contractors.

This webinar gives an overview of the changes to the off-payroll working rules which come into effect on 6 April 2021. It is specifically designed to help contractors understand what these changes will mean for them.

Off-payroll working rules 2021 — international matters

Watch a recorded webinar about off-payroll working rules from April 2021 — international matters.

This webinar explains how the off-payroll working rules interact with international and overseas issues.

Off-payroll working rules from April 2021 — engagement

Watch a recorded webinar about off-payroll working rules from April 2021 — engagement.

This webinar looks at different types of engagements and explains when the off-payroll working rules apply and whose responsibility it is to consider them.

Off-payroll working rules from April 2021 — Status Determinations and Disagreements

Watch a recorded webinar about off-payroll working rules from April 2021 — Status Determinations and Disagreements.

This webinar explains what Status Determination Statements (SDS) are, within the off-payroll working rules, and how to deal with disagreements following the status determination.

Off-payroll working rules from April 202 — fee-payer responsibilities

Watch a recorded webinar about off-payroll working rules from April 2021 — fee-payer responsibilities.

This webinar looks at fee-payers responsibilities under the off-payroll working rules including:

• who feepayers are and their responsibilities
• qualifying persons
• deemed employers and
• how to work out the Deemed Direct Payment

How you can help savers avoid scams

Watch a recorded webinar about how you can help savers avoid scams for employers and tax agents to learn about:

• information on pension scams
• how they work
• who is at risk
• what the warning signs are

Online services

Making Tax Digital for VAT

Watch a recorded webinar about Making Tax Digital for VAT.

Register for the next live webinar about Making Tax Digital for VAT.

This webinar will provide some of the basics of Making Tax Digital for VAT, including:

• what’s changing
• using software and keeping digital records
• an introduction to penalty reform

From April 2022, these requirements will apply to all VAT-registered businesses, to include those that have a turnover below the VAT threshold.

Making Tax Digital — digital links

Watch a recorded webinar about Making Tax Digital — digital links.

Making Tax Digital businesses need to have digital links in place for their first VAT Return period starting on or after 1 April 2021. Sign up for one of our webinars where digital links will be fully explained and you can learn how to meet the appropriate requirements.

Making Tax Digital — latest update

Watch webinars, and recorded webinars with the:

Property

Foreign rental income

Watch a recorded webinar about Foreign Rental Income

This is an overview of foreign rental income, including notifying and paying HMRC.

Option to tax

Watch a recorded webinar about option to tax.

This is for anyone thinking of opting to tax their land or buildings. It answers some common questions about opting to tax.

Multiple Dwellings Relief for Stamp Duty Land Tax

Watch a recorded webinar about Multiple Dwellings Relief for Stamp Duty Land Tax.

Using HMRC’s guidance and case studies from recent tribunal decisions, this webinar looks at Multiple Dwellings Relief and the factors influencing when it can be claimed.

Disposal of UK properties — important changes to reporting and paying Capital Gains Tax

Watch a recorded webinar about disposal of UK properties — important changes to reporting and paying Capital Gains Tax.

This webinar explains how individuals or their representatives, who dispose of UK property that is not their main place of residence, need to report and pay Capital Gains Tax liability from April 2020. We also look at the new digital service which must be used to send the report and payment within 30 days of a disposal.

Income from property for individual landlords — part 1

Watch a recorded webinar about income from property for individual landlords — part 1 to learn about:

• restricting finance cost relief
• cash basis eligibility
• computational rules

Income from property for individual landlords — part 2

Watch a recorded webinar about income from property for individual landlords — part 2 to learn about:

• some of the main expenses
• deductions
• revenue repairs
• property allowance

Dealing with HMRC

Disguised remuneration — changes to the loan charge following the independent review

Watch a recorded webinar about disguised remuneration — changes to the loan charge following the independent review to learn about how the changes to the loan charge affect:

• individuals
• employers
• employees

VAT

How to apply the VAT reverse charge for construction services

Watch a recorded webinar about how to apply the VAT reverse charge for construction services.

If you are in the Construction Industry Scheme you will find out:

• if the changes affect you
• how they may impact your cashflow
• how to prepare for the change

Register for the next live webinar about how to apply the VAT reverse charge for construction services.

Trust or company service providers

Watch a recorded webinar for trust or company service providers to learn about:

• the provision of a registered office and business address services
• the types of businesses who may provide services which is covered by regulation 12 (2) c
• the risks associated with the provision of these services
• risk assessments

Use agent toolkits to help you understand how to submit accurate returns to HMRC. They include checklists which you can use to avoid common errors.