Check if and when you need to register as a tax adviser with HMRC
HMRC has updated its guidance on how to check if and when a business needs to register for an agent services account to interact with HMRC on behalf of your clients as a tax adviser. This now includes an online tool.
From 18 May 2026, HMRC introduced an online registration system for agent services accounts, which replaces the current way to register. Some businesses are legally required to register with HMRC and this area is covered in detail in our Finance Act course.
Ecosystem services - technical note
HMRC has issued a technical note which sets out its approach to the taxation of various payments made by developers and others to landowners for the provision of ‘ecosystem services’. This includes payments for biodiversity net gain, nutrient credits and carbon credits from woodland and peatland. The note covers the implications for Income Tax, Corporation Tax, Capital Gains Tax (CGT) and VAT, as well as Stamp Duty Land Tax (SDLT) and Inheritance Tax (IHT).
HMRC guidance about the taxation of ecosystem services.
FAQ guide: 2025/26 additional information requirements for company directors
The ATT has issued a very useful set of FAQs on the additional information requirements for company directors regarding dividends for 2025/26 returns.
Tax return changes (2025/26): What directors need to know
Guidance for businesses and workers on new employment rights
The government has launched a new campaign hub to give a central point of reference on the changes to employment rights being introduced during 2026 and 2027,which contains separate sections for employers and employees.
New employment rights: Guidance for businesses and workers
New parents urged to claim Child Benefit
HMRC is urging parents to claim Child Benefit. According to HMRC, more than 30% of new parents miss out on payments by not claiming in their baby’s first year.
Parents are urged to claim via the HMRC app to ensure they get their payment as quickly as possible.
New parents urged to claim Child Benefit for their baby now
Apply for full claim advance assurance on the first R&D claim
HMRC has published guidance on applying for full claim advance assurance on a first research R&D claim. The process allows eligible small or medium-sized enterprises clarity when claiming R&D tax relief for the first time and can cover up to three accounting periods.
https://www.gov.uk/guidance/apply-for-full-claim-advance-assurance-on-your-first-research-and-development-rd-tax-relief-claim
In separate guidance, HMRC has introduced targeted advance assurances for R&D which applies to specified areas of a claim, giving eligible SMEs clarity on up to two specific complex or high-risk areas of an R&D tax relief claim.