Agent Update June 2026

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HMRC have published their June 2026 Agent Update and we detail some of the relevant issues covered under the headings used in the publication.

Unlike the Employer Bulletin that focuses on payroll news and information, the monthly Agent Update looks at developments and changes to legislation and allowances relating to all UK taxes under the following headings: 

ICB suggests reading the entire monthly Update as this is more reflective of the work of bookkeepers than the bi-monthly Bulletin. 

Tax 

This section covers a wide range of taxes and we draw your attention to the following payroll-related topics: 

  • The first alerts employers to their tax fraud warning which highlights they are aware of a new Bills of Exchange fraudulent ‘payment model’.  This is where employers are approached to purchase a Bill of Exchange which can then be used to settle a tax liability with HMRC.  However, HMRC do not accept Bills of Exchange as a payment method; and
  • There is another section which repeats previous communication that the option to pay voluntary Class 2 National Insurance contributions for periods abroad was removed from April 2026 (tax year 2026/27 onwards).  The action for agents is to remind their clients and point them to HMRC’s guidance if necessary

Other tax updates in this section include information about forms used to declare liability for Inheritance.

Borders and Trade

This section contains two topics, recognising HMRC is the UK’s agency for revenue and customs. 

Making Tax Digital (MTD IT)

This section reminds agents that the first MTD IT quarterly update deadline is 07 August 2026 and advises that there is still time to sign up if there is an obligation. 

As always, the MTD IT section contains links to further resources and information. 

HMRC Agent Services

ICB highlights the topics contained in this section: 

  • HMRC have launched a new interactive guidance tool for newly registered VAT employers (though this may be helpful for employers that are already registered);
  • The annual ‘nudge your clients to file early’, referring to Self-Assessment tax returns (a reminder that was also contained in the May 2026 Update);
  • A reminder that the deadline for filing annual employment related securities (ERS) returns is 06 July 2026;
  • The Multi-Factor Authentication (MFA) activation dates for agent accounts and the ability to choose dates from 10 June 2026; and
  • A reminder that mandatory tax adviser registration is now open, also contained in the May 2026 Update.  ICB advises members to view HMRC’s guidance ‘Check if and when you need to register as a tax adviser with HMRC’

For Bookkeepers

June’s Update is smaller than usual which reflects the fact the tax year is well underway. However, as always, ICB recommends reading the entire Update.

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