TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Tax Agents and Advisers Update

Corporation Tax Agents: Getting an Agent Code and Changing Agents Details

Requests for Corporation Tax agent codes and written amendments to change an agent's details must now be sent to the Agent Maintainer Team in Longbenton.

All tax agents and advisers who want to act on behalf of companies and organisations that are liable for Corporation Tax require a national agent code. Agent code requests and written requests to change Corporation Tax agent details are now dealt with by a centralised team based in Longbenton.

Practitioners must have an agent code for Corporation Tax before setting up client authorisations using HMRC's online agent authorisation process or paper form 64-8.

Further information is available here.

Payment Slip SA361 Now Available

HMRC advised agents choosing to post client's Self Assessment payments to use the computer-printed payslip provided whenever possible. If this is not available, newly issued form SA361 should be used.

This is particularly relevant for the 2nd payment on account for 2009/10 which is due by 31 July 2010.