Detailed guide: Gambling Tax for Agents: HMRC Online Services

Updated: Guidance updated to clarify the process which agents and their clients need to follow to register and use the online services.

Overview

If you need to send clients’ Gambling Tax returns to HM Revenue and Customs (HMRC) you can use the Gambling Tax for Agents Online Service, part of HMRC Online Services.

The service lets you:

Gambling Tax means GBD, PBD or RGD only.

If you’re not registered for HMRC Online Services

You’ll need to register as an agent through the Government Gateway, then sign up to HMRC Online Services as a new user and add the service to your account.

If you already have an HMRC Online Services account

To add Gambling Tax for Agents to your services:

  1. Sign in to HMRC Online Services.
  2. Go to ‘Your HMRC services’.
  3. Select ‘Register for HMRC Taxes’.
  4. Register for ‘Gambling Tax for Agents Online Service’.

You’ll be given a ‘Gambling Tax agent reference number’ and a ‘Gateway Agent Identifier’ on the registration and enrolment summary. You should make a note of these, as they won’t be sent to you separately.

Agent authorisation for Gambling Tax

Once you’ve signed up for Gambling Tax for Agents Online Service your clients need to set up agent authorisation.

To set up agent authorisation for Gambling Tax, your client needs to:

  1. Go to www.gov.uk/hmrc and select Sign in or register for HMRC Online Services.
  2. Select the ‘Gambling Tax’ service link.
  3. Enter their User ID and password to sign in.
  4. Select ‘Services you can use’ on the ‘Your HMRC Services’ page.
  5. Select the Gambling Tax they wish to edit.
  6. Select ‘Edit’ button.
  7. Add the Agents Government Gateway agent identifier and postcode.
  8. Select ‘Save’ and submit the change.

Once you’re authorised, as well as using the online service, you’ll also be able to contact HMRC by phone or post on behalf of your client.

Source: HMRC

National Statistics: Personal tax credits: finalised award statistics – small area data (LSOA and Data Zone) 2013 to 2014

Updated: Re-published with corrected data

The publication provides detailed geographical counts, at Lower Super Output Area (LSOA) and Scottish Data Zone level, of the number of families and children in families in receipt of tax credits, for all years from 31 August 2005 onwards. It provides a breakdown by the type of tax credits received, as well as whether the family was benefiting from help with their childcare costs and the National Indicator 118 estimate.

Introductory note

The tables in this release show the number of families benefiting from Child Tax Credit (CTC) and Working Tax Credit (WTC) in each LSOA or Data Zone and the number of children in these families. The tables include out of work families with children who receive the same level of support as provided by CTC, but where it is paid as child allowances in Income Support or income-based Jobseeker’s Allowance (IS/JSA).

CTC and WTC are awards for tax years, but the entitlement level can vary over the year as families’ circumstances change. These tables are based on families’ entitlements at 31 August, given the family size, hours worked, childcare costs and disabilities at that date, and their latest reported incomes. This date was selected because it is the reference date for published Child Benefit statistics – including, for England and Wales, at LSOA level and for Scotland at Data Zone level.

This data and similar geographical statistics, down to Lower Layer Super Output Area (LSOA) in England and Wales, Data Zones in Scotland and Output Areas in Northern Ireland, may also be available from the following sites:

Tables for previous years

You can find all tables for previous years on the National Archives website.

Source: HMRC

Guidance: Compliance checks: tax avoidance schemes – accelerated payments for Income Tax and National Insurance contributions through PAYE – CC/FS26

Updated: The factsheet has been updated at heading ‘What to do if you disagree with the accelerated payment notice’ to provide further guidance on making representation if you disagree.

Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.

Source: HMRC

Policy paper: Inheritance Tax: main residence nil-rate band and the existing nil-rate band

Updated: New hyperlink to ‘Residence nil-rate band Guide’ added to the more information section.

The draft Finance Bill 2016 clause and Explanatory notes were published on 9 December 2015.

This measure introduces an additional nil-rate band when a residence is passed on death to a direct descendant. This will be:

  • £100,000 in 2017 to 2018
  • £125,000 in 2018 to 2019
  • £150,000 in 2019 to 2020
  • £175,000 in 2020 to 2021

It will then increase in line with Consumer Price Index from 2021 to 2022 onwards. Any unused nil-rate band will be transferred to a surviving spouse or civil partner. It will also be available when a person downsizes or ceases to own a home on or after 8 July 2015 and assets of an equivalent value, up to the value of the additional nil-rate band, are passed on death to direct descendants.

Further details of these proposals are in a technical note on the Inheritance Tax main residence nil-rate band and downsizing proposals.

Source: HMRC