Latest from HMRC

2023-24 Cost of Living Payments 

Cost of Living Payments of up to £900 will be paid to eligible customers receiving means-tested benefits, including tax credits, in three new instalments throughout 2023 and 2024.

The first 2023-24 payment of £301 will be paid during Spring 2023, the second of £300 during Autumn 2023, and the third of £299 during Spring 2024.

We will confirm exact payment dates and who will be eligible for each payment closer to the time. Payments are automatic and customers don’t need to call us.

Eligibility criteria is separate for each Cost of Living Payment and receiving a previous payment doesn’t guarantee that someone will be eligible for a future one.

Your clients and members can find more information about Cost of Living Payments on GOV.UK.

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Self Assessment – support and resources for 31 January deadline

With less than one month to go for customers to file their Self Assessment tax return, we want to highlight the support and resources available to help them get their tax right.

Forms and guidance:

Resources:

  • we publish email updates videos, and webinars on GOV.UK where customers can ask questions or if they can’t join, they can watch recorded webinars on demand
  • there is also a Self Assessment chat on GOV.UK where the digital assistant will help customers find information and if they can’t find what they’re looking for they can ask to speak to an adviser
  • customers can also use the HMRC app and Personal Tax Account where they can instantly find their Unique Taxpayer Reference, make a Self Assessment payment, get their National Insurance number and get their employment income and history for their tax return
  • customers can subscribe to HMRC email updates so they don’t miss out on the latest information on Self Assessment
  • social media updates – follow @HMRCcustomers on Twitter to get the latest updates on Self Assessment services and useful reminders.

Please remind your clients and members of the resources available to support them with submitting their returns by 31 January or they may face a penalty.

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Tax avoidance – how to avoid being caught out 

We are currently running a ‘Tax avoidance – don’t get caught out’ campaign, encouraging contractors, agency workers and those working through umbrella companies to check how they’re paid to avoid being caught out and receiving an unexpected tax bill.

You can help us to reach individuals by sharing our campaign messages on GOV.UK.

The resources include personal stories, guidance for spotting the signs of tax avoidance, a payslip guide, a contract risk checker, how to report or get help to leave a scheme and current tax avoidance and promotors to avoid.

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Energy Bills Discount Scheme for businesses

A new energy scheme for businesses, charities, and the public sector has been confirmed, ahead of the current scheme ending in March. The new scheme will mean all eligible UK businesses and other non-domestic energy users will receive a discount on high energy bills until 31 March 2024.

The scheme will provide a discount on high energy costs to give businesses certainty while limiting taxpayers’ exposure to volatile energy markets, and businesses in sectors with particularly high levels of energy use and trade intensity will receive a higher level of support.

For full details of the announcement, your clients and members can read ‘The government unveils new ‘’Energy Bills Discount Scheme” for businesses’ on GOV.UK.

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