HMRC DELAYS AGENT SERVICES ACCOUNT APPROVALS

This change applies from the date HMRC receives an application. Applications for an ASA must be submitted in writing, as no online application process is available. Agents
must have an existing HMRC online services account and at least one authorised client for self assessment, corporation tax, PAYE, or VAT to create an account. An ASA is required for agents to access essential online tax services. These include Making Tax Digital for VAT and Income Tax Self Assessment, the online tax registration service, the Income Record Viewer, capital gains tax on UK. A D P L L L P property, the trust registration service, and taxes like plastic packaging tax, multinational top-up tax (MTT), and domestic top-up tax (DTT). The increased processing time highlights the need for HMRC to invest in modernising its digital services. An improved digital infrastructure could streamline applications and provide accountants with better tools to manage clients’ tax affairs. For now, agents should account for the longer approval timeline when planning client services, particularly for new
engagements requiring immediate online tax capabilities.

17% RISE IN SCAMS TARGETING TAXPAYERS

HMRC has urged taxpayers to be alert to scams as the self-assessment season picks up. Over the past year, nearly 145,000 scam attempts were reported,
a 16.7% increase compared to the previous year. Fraudsters often pose as HMRC, using fake tax refund offers or demanding unpaid tax to steal personal and
financial details. Alarmingly, around half of all reports involved fraudulent rebate claims. HMRC has stressed that it never contacts taxpayers via text, email, or phone to offer refunds or demand payments. It will also never leave threatening voicemails about legal action or arrest. HMRC says tax refunds can only be
claimed securely through an official online account or the free HMRC app. Suspicious messages or unexpected contacts should be ignored – do not reply, share information, download attachments, or click on links, as these can lead to data theft or malware attacks. HMRC’s advice to report scams:

Forward suspicious emails to
[email protected]

Report fraudulent calls via the
HMRC website on gov.uk
•
Forward scam texts to 60599

Earlier this year, the Government launched the ‘Stop! Think Fraud’ campaign, which was supported by organisations in law enforcement, tech, banking, and telecoms.

1.1% GAMBLING LEVY PROPOSED FOR APRIL 2025

Licensed gambling operators could face a new levy from April 2025, calculated as a percentage of their Gross Gambling Yield (GGY). Rates will range from 0.1% to 1.1%, varying by sector, operating costs, and harm caused. Operators earning under £500,000 in gross profits will be exempt, though this threshold may be reviewed by 2030. The Government aims to raise £90-£100 million annually, with 50% allocated to NHS gambling treatment services, 30% towards harm prevention, and 20% for research led by the Gambling Commission and the UK Research and Innovation (UKRI).

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