51²è¹Ý

Technical updates and reminders

Developments and changes to legislation and allowances relating to UK tax including:

Tax

• Payments on account schedules accessible in VAT online account
• Excise Movement Guarantee Changes
• Self Assessment Class 2 National Insurance contributions

Borders and Trade

• New online form for withdrawing funds from your Customs Declaration Service cash account
• Preparing for Import Control System 2

Making tax Digital

• MTD for Income Tax — getting ready for the new way to do tax returns

HMRC Agent Services

• Wealthy External Forum minutes
• Creating strong passwords — a guide for tax agents
• Stay on track with Self Assessment — sign up for tailored email updates
• Reminder — Self Assessment payment on account
• Help Improve HMRC’s Digital Services — get involved in user research

Agent engagement

Latest updates from the partnership between HMRC and the main agent representative bodies. Including:

• Self Assessment — Class 2 National Insurance
• Self Assessment Repayments Failing Automation
• Personal Tax Query Resolution Service for Agents
• Tell ABAB Survey is now open

Tax

Payments on account schedules accessible in VAT online account

We have made some improvements to VAT online accounts for Payment on Account customers. Customers can now view the details of their payments on account payment schedules. Paper notifications will still be sent to customers.

What this means

The new improvements will:

• reduce reliance on paper copies
• allow your clients to check their upcoming instalment schedules and payments, as well as their balancing payment due dates, in one place
• give your clients real time access to instalment changes following any increases in their taxable turnover for payments on account purposes

Excise Movement Guarantee Changes

Excise Movement Guarantee (EMG) requirements are changing.

All excise duty suspended movements that currently take place within the UK should be covered by an EMG (except for bulk movements of fuel by sea or pipeline, and dispatches from UK alcohol production premises to other UK tax warehouses).

What is changing

From 7 July 2025 an EMG will no longer be required by HMRC when excise duty suspended goods are moving between any UK tax warehouses. This is on the basis that the dispatching warehousekeeper is prepared to accept liability for the excise duty during the excise duty suspended movement. This aligns with the rules that are currently in place for when excise duty suspended goods are being dispatched from UK tax warehouses approved as UK alcohol production premises to other UK tax warehouses.

This change will not remove EMGs completely but will allow the dispatching warehousekeeper greater flexibility in deciding whether they need to provide the guarantee when excise duty suspended goods are being dispatched from their UK tax warehouse.

This change does not impose any additional liability on the dispatching warehousekeeper. Under current rules, if there’s no guarantee in place when excise duty suspended goods are dispatched from a UK tax warehouse, the dispatching warehousekeeper is liable for the duty if an irregularity occurs during the movement (such as the goods going missing). There is no change to this rule.

If the dispatching warehousekeeper is not prepared to accept liability for the excise duty during the excise duty suspended movement, they will need to ensure that an EMG is being provided by either the owner of the goods, the transporter, or the receiving UK warehousekeeper.

What you need to do

You do not need to do anything to prepare for this change. However, if you are a dispatching warehousekeeper with an existing EMG, you may wish to consider cancelling your guarantee if you are content for excise duty suspended goods to be removed from your tax warehouse without a guarantee, and you are prepared to accept liability for any excise duty that may become due on the goods during the movement.

An EMG is still required when excise duty suspended goods are moving within the UK prior to export or when they are being dispatched from Northern Ireland to the European Union (except for bulk movements of fuel by sea or pipeline).

We have set out key information about these arrangements in section 4 of excise notice 197.

Self Assessment Class 2 National Insurance contributions

We’re working to resolve an issue affecting some Self Assessment taxpayers in relation to Class 2 National Insurance contributions (NICs) for the last tax year.

The nature of the error depends on individual circumstances, but some customers with self-employed profits above £12,570 have seen a Class 2 NICs charge of £358.80 added to their accounts when they shouldn’t have been. In some circumstances it will be less.

We’ve taken action to correct the Class 2 NICs figure where the information we hold has allowed us. If this applies to your clients, they will have received a message to let them know.

We will correct the records of other customers after the issue has been resolved and notify them when we have done so. Customers will be issued with a new SA302 tax calculation after their record has been corrected with a new 30-day limit.

Some customers have reported receiving a letter ‘correcting’ their NICs figure to the initial (correct) figure submitted in the tax return. In these circumstances the customer will not receive a further SA302 as the information held on record is correct.

Unfortunately, incorrect Class 2 NICs letters will continue to be issued until the IT problem is resolved in September. We will be correcting records before any incorrect amounts due affect the tax owed for 2024 to 2025. 

We are sorry for the inconvenience that this issue has caused. While we understand this may be concerning there should be no long-term impact. Customers who may have made a payment will either be refunded or have a credit added to their Self Assessment statement.

Borders and Trade

New online form for withdrawing funds from your Customs Declaration Service cash account

From 14 July, you’ll be able to request a withdrawal from your Customs Declaration Service cash account using an online form, instead of sending it by post.

To complete the form, you will need the following information:

• your company’s contact information

• amount you want to withdraw

• name of the cash account holder

• your EORI number

• bank account details (must be a UK bank account)

• requester’s name and role in the company

• reason for the withdrawal

Once submitted, we aim to process your request within 5 working days. Funds should reach your bank account within another 5 working days.

You will still be able to request a withdrawal by post for 2 months after 14 July 2025.

Read more on withdrawing funds from your cash account for Customs Declaration Service declarations.

Preparing for Import Control System 2

Road (and rail) carriers who move certain goods into Northern Ireland or the EU must move to Import Control System 2 (ICS2) by 1 September 2025, to continue submitting safety and security entry summary declarations and moving goods. Carriers and actors in their supply chain may have to provide some new information for ICS2.

The information in this article aims to help you explain to your customers what they need to do to be ready.

Background

ICS2 is the new safety and security information system for movements into Northern Ireland and the European Union that supports the:

• lodging of pre-arrival entry summary declarations
• notification of arrival of goods
• presentation of goods
• assessment of safety and security risk

This system is replacing the current Import Control System Northern Ireland (ICS NI). You will need to use the ICS2 system to continue to make entry summary declarations for certain goods movements by air, maritime, road or rail from:

• Great Britain to Northern Ireland
• Other countries outside the EU into Northern Ireland
• Great Britain to the EU

Entry summary declarations are not required for parcels being sent to consumers from Great Britain to Northern Ireland.

How to submit declarations

If you currently use the Trader Support Service, you can continue to do so to submit entry summary declarations. You do not need to register to use ICS2.

If you do not use the Trader Support Service to submit entry summary declarations, you will need to register to use the EU Shared Trader Interface (also known as the EU Customs Trader Portal) to submit declarations into ICS2.

The entry summary declaration Movement Reference Number (MRN) will be returned to you by the EU Shared Trader Interface or Shared Trader Portal, depending on your submission set up, upon receipt of and registration of an Entry Summary declaration (ENS submission).

New data requirements in ICS2

Carriers (and those making declarations on their behalf) will need to provide the same data they provide now for Import Control System — Northern Ireland (ICSNI), alongside some additional data specifically for ICS2 purposes. Some of this data will already be held within supply chains.

Entry Summary declarations must be complete, accurate, and submitted on time. Omission or submission of inaccurate data, including stop words, will cause the ENS to fail and be returned to the sender with an error code highlighting the issues. 

The type of information that is required for ICS2 before the goods move includes the following:

• an accurate description of the goods
• the commodity code (6 digits)
• amount of goods (mass)
• buyer and seller information
• place of delivery
• any additional information or supporting documents (such as licences or certificates)

Arrivals and Presentations of Goods Notifications

ICS2 also introduces Arrival and Presentation of Goods Notifications that must be completed once the goods have arrived in Northern Ireland.

HMRC has built a system called Trader Integration Micro Service (TIMS) to submit these Notifications on your behalf. You must include the Entry Summary declaration Movement Reference Number (MRN) in your Goods Movement Reference so that TIMS can submit the ICS2 Arrival and Presentation of Goods notifications for you.

If you do not use TIMS to submit ICS2 Arrival and Presentation of Goods Notifications on your behalf, you must submit these Notifications yourself. Arrival Notifications are submitted through the EU Shared Trader Interface or Shared Trader Portal noted above. This can be done through either registering to use the EU Custom Trader Portal User Interface or setting up your own system to system build. You can find .

To submit Presentation of Goods Notifications you’ll need to register with and connect to the HMRC ICS2 Presentation of Goods Service

Roles and responsibilities

The carrier is responsible for submitting entry summary declarations, Arrival and Presentation of Goods Notifications within the specified time limits. The carrier is the operator of the active means of transport on, or in, which the goods are brought into the customs territory. For accompanied Roll-on Roll-off movements the carrier is the haulier. For unaccompanied Roll-on Roll-off movements the carrier is the ferry operator.

Entry summary declarations can be submitted by a third party on the carrier’s behalf, but this must only be done by a representative or third party with the carrier’s knowledge and consent. Commercial terms and conditions can be used when arranging for a third party to file on the carrier’s behalf. This may involve amending an existing contract or creating a new one.

Keeping goods moving smoothly

To ensure ENS declarations are accepted into ICS2, goods descriptions must be accurate and contain details over and above the generic ‘stop words’, which can be found at:

It is essential that carriers and those who want their goods moved ensure their supply chain have the correct information required in the ENS declaration, at the correct time, to ensure goods move smoothly and efficiently. 

More information

Please direct your clients to 51²è¹Ý for:

• help with commodity codes:
• 51²è¹Ý ICS2 guidance: Make an entry summary declaration using the Import Control System 2
• TSS ICS2 webinar recording:

For further questions about ICS2 in Northern Ireland, contact nistakeholderengagementteam@hmrc.gov.uk

Making Tax Digital

MTD for Income Tax — getting ready for the new way to do tax returns

Making Tax Digital (MTD) for Income Tax is a new way for sole traders and landlords to record and report their income and expenses.

Your clients will need to use software compatible with MTD for Income Tax to keep records, send quarterly updates to HMRC and submit their tax return.

The qualifying income is the gross income (before expenses and tax are deducted) that sole traders and landlords receive in a tax year from self-employment and property combined.

If you have clients who are sole traders or landlords with gross income (before expenses and tax are deducted) from self-employment and property, they will be legally required to use MTD software from:

• April 2026, if their qualifying income is more than £50,000 in the 2024 to 2025 tax year
• April 2027, if their qualifying income is more than £30,000 in the 2025 to 2026 tax year
• April 2028, if their qualifying income is more than £20,000 in the 2026 to 2027 tax year —the government has set out plans to introduce legislation to lower the qualifying income threshold to this level

How to find out more

You can find out more information about MTD for Income Tax and what you need to do to get ready for this change in our Agent Toolkit and Making Tax Digital for Income Tax for agents step by step guide.

Check out our to understand the legal requirements of MTD. There is also a with a Q and A that runs through the steps you need to take to get ready, including how to plan for it, actions to take and what to do after signing up.

Our next edition will outline our external communications approach for the months ahead, helping you prepare your clients for April 2026. Meanwhile, we’ve launched our new which you can share it with your clients.

Signing up your clients for MTD

Taking part in MTD testing means you and your clients can build your understanding of the new systems and processes early, so you will both be more confident when you have to use it.

You will also have exclusive access to HMRC’s dedicated MTD Customer Support Team, who can help you and your registered clients with questions about the service, and other Income Tax queries.

To take part in testing you can sign up Sign up your client for Making Tax Digital for Income Tax.

To sign up for testing you will also need:

• software that works with MTD for Income Tax
• an agent services account
• your client’s details and their income sources
• your client’s permission to sign them up and authorisation to act on their behalf

HMRC Agent Services

Wealthy External Forum minutes

The Wealthy External forum was hosted online by Danielle Simmons, Deputy Director (Wealthy and Mid-sized business compliance) on 21 May 2025. Representatives from professional bodies and key agent firms joined members of the Wealthy team to collaborate. The key topics included an update on reforming the taxation of non-UK domiciled individuals. Capital Gains Tax rate changes and the Complex Cross Tax and Offshore Tax team. The minutes from the forum have been published and are available on the Wealthy External Forum 51²è¹Ý page.

Creating strong passwords — a guide for tax agents

Tax agents are a common target for online fraud due to the vast amount of important client information that they hold. That’s why it’s so important for you to keep your passwords and login details safe — and to make sure the devices you use are protected from viruses and other threats. One of the ways to stay secure is by using strong passwords and changing them regularly.

Guidance for setting up strong passwords:

• use 3 random words — combining 3 random words can make a unique password which is easy for you to remember. You can include capital letters, numbers and special characters if the website requires them

• avoid using words connected to you such as birthdays, pet names, favourite teams

• avoid using predictable and common passwords like 123456, or password

• use a different password for different accounts

• do not re-purpose or use old passwords

Using a password manager is a great way to generate and store all your passwords and you only have to remember one ‘master’ password.

If you do use a password manager, it is strongly recommended that you:

• choose a strong ‘master’ password using 3 random words

• turn on 2-step verification on the password manager account

• install updates for your password manager app as soon as you’re prompted

Read more information on the .

Reminder — Self Assessment payment on account

The deadline for the second Self Assessment payment on account is Thursday 31 July 2025.

Your support in helping your clients meet this deadline and file early would be greatly appreciated.

To assist you in your communications with your clients, feel free to use and adapt the reminder below on your website and social media platforms.

Reminder wording

Don’t Miss the 31 July deadline — Your Self Assessment Payment on Account is due

If you are registered for Self Assessment, this a reminder if you make payments on account, that the deadline is 31 July.

What is a payment on account

Payments on account are advance payments towards your next tax bill. Most people make 2 payments each year:

• 31 January — first payment on account
• 31 July — second payment on account

Each payment is usually half of your previous year’s tax bill. These payments help spread the cost of your tax and reduces the amount due in January.

Act now

Check what you owe in your HMRC online account. Paying on time avoids potential penalties and interest charges. HMRC charges interest on late payments from the day after the deadline, so even a short delay can cost you.

You can pay:

• online via your bank or the HMRC app
• by debit or credit card — directly through HMRC online services
• by setting up a Direct Debit for automated payments

For full payment options visit 51²è¹Ý

Filing early

If you file your tax return early, you may be able to reduce your payment on account if your income has decreased.

Social media post (suggested)

Self Assessment clients: your second payment on account is due by 31 July.

Avoid interest and penalties — check what you owe and how to pay.

We’ve got a quick guide to help you stay on track

[Insert the link to your article]

SelfAssessment #TaxDeadline #HMRC #PaymentsOnAccount

Help Improve HMRC’s Digital Services — get involved in user research

We are looking for agents to take part in user research to help shape the future of HMRC’s digital services.

Soon, we will be sending out a short survey to build a pool of agents we can invite to take part in research when it’s most relevant to them. It’s quick to complete and helps ensure we hear from a wide range of voices — including yours.

By sharing your experiences, you will help us create better more inclusive services for agents everywhere.

Keep an eye out for the survey in future Agent Updates and join us in making a difference.

Agent Engagement

Self Assessment Class 2 National Insurance contributions

Professional Bodies have raised concern about an issue affecting Self Assessment Class 2 National Insurance contributions. Please see our update on this issue, in the main body of this publication.

Self Assessment Repayments Failing Automation

In Issue 125 of Agent Update we reminded Agents of the common reasons why repayments are inhibited, these are included in our Self Assessment Manual 113010 — Repayments: repayment work lists: w030 inhibited automatic repayments work list. Agents are further reminded herewith of this guidance.

Personal Tax Query Resolution Service for Agents

This service is specifically for PAYE and Self Assessment queries for individuals that our Agent Dedicated Line or Agent Webchat have not resolved. This service is not available for employer related queries. Most employer related queries (and issues for other tax regimes), can be picked up by our parallel Agent Account Managers service who mediate with one of HMRC’s business areas to reach a satisfactory conclusion to issues.

Before using the Query Resolution service, you must have:

• checked Where’s my Reply’ tool with at least 20 working days having passed from the reply date given by the tool
• tried at least twice to resolve the query by contacting the Agent Dedicated Line or Agent Webchat
• not already initiated a complaint with HMRC related to the query

This service is not available for progress chasing repayments.

The form has been completed incorrectly in 36% of referrals, therefore it is important the criteria is met before submitting a query. We have added interactive steps into the process to ensure the Where’s my Reply tool has been used and that the criteria has been considered.

Tell ABAB Survey is now open

We are pleased to announce that the annual is now open for completion. The survey takes roughly 15 minutes to complete, and it will be open until 31 July 2025. Results from the survey will be published on 51²è¹Ý in September 2025, in the Tell ABAB ¸é±ð±è´Ç°ù³Ù.Ìý

The survey is commissioned by an independent body, the Administrative Burdens Advisory Board (ABAB), providing crucial insight on the big issues faced by small businesses (including those who identify as tax agents) in the tax system.

ABAB are passionate about listening to and understanding the needs of the small business community. Board members come from a range of businesses and professions, and their goal is to support HMRC to make the tax system quicker and simpler for small businesses.

ABAB challenges HMRC on its performance, providing robust scrutiny against key initiatives, such as Making Tax Digital and Improving Customer Experience. Their annual report, which is sent directly to Treasury ministers, reviews HMRC’s progress against ABAB’s priorities.

The survey is your opportunity to provide ABAB with insight on the tax system which they can then use to support you.

If you have any questions about the 2025 survey, email advisoryboard.adminburden@hmrc.gov.uk.

Contact Information for professional and representative bodies

• ´¡´¡°Õ:Ìýwt@aat.org.uk

• ACCA Jason Piper: jason.piper@accaglobal.com

• AIA David Potts: workingtogether@aiaworldwide.com

• ´¡°Õ°Õ:Ìýatttechnical@att.org.uk

• °ä±õ²Ñ´¡:Ìýprof.standards@cimaglobal.com

• °ä±õ°¿°ÕÌý°Õ±ð³¦³ó²Ô¾±³¦²¹±ô:Ìýtechnical@ciot.org.uk

• CIPP Lora Murphy: Lora.Murphy@cipp.org.uk

• CPAA Alison Hale: ahale@cpaa.co.uk

• ±õ´¡µþ:ÌýCompliance@iab.org.uk

• ICAEW Caroline Miskin: Caroline.miskin@icaew.com

• ICAS Tax Team: tax@icas.com

• ICB Steven Worrall: steven@swaccountants.co.uk

• ±õ°ä±Ê´¡:Ìýadmin@icpa.org.uk

• ±õ¹ó´¡:Ìýmembership@ifa.org.uk

• VATPG Ruth Corkin: Ruth.corkin@hhlp.co.uk