Sample brief

A real Monday brief, as a practice would receive it.

This brief was built for the week of 6 October 2026 for a general UK practice of roughly 5–40 staff with SME, landlord and payroll-employer clients. Your briefs are tailored to your own client mix.

Please note: this sample reflects sources as they stood when it was written. Guidance changes; check each primary source before relying on anything here.

Subject: Practice Signal, 6 October 2026: no new actions, 7 to watch – AML approval before agent applications

Practice Signal

Week of 6 October 2026 · Covering 28 September to 5 October 2026

This week at a glance

0 actions · 7 to watch · several to ignore

No new actions this week for an established, already AML-supervised practice.
HMRC will reject agent services account applications where AML supervision has been applied for but not yet approved, and now accepts a wider range of AML evidence. This matters only if you are about to apply.
Planned downtime: Income Record Viewer and payrolling benefits services, 10pm Friday 9 October to 6am Saturday 10 October.

Action Action

No new actions this week for an established, already AML-supervised practice.

Watch Watch

Watch1.Source: HMRCPublished 1 and 2 October 2026

HMRC: approved AML supervision needed before an agent services application

What changed: HMRC’s agent services account guidance now says it may reject an application if the business has applied for AML supervision but it has not yet been approved. On 2 October HMRC’s tax adviser registration conditions page added the same rule, and widened the AML evidence it accepts: a supervision certificate, a renewal confirmation email or letter, proof of payment for supervision, or a screenshot of the business on its supervisory body’s public register. It also added a link to the Mandatory Tax Adviser Registration manual. The rules on which officers to list as relevant individuals were already on the page before this update.
Who it affects: New or restructured practices, and anyone mid-application for an agent services account or tax adviser registration without approved AML supervision. Established, already-supervised and registered practices are not affected day to day.
Why watch: This becomes an action only if you are about to apply or re-apply. If so, get AML supervision approved first and keep one of the listed forms of evidence ready.
Source: Apply for an agent services account · Check if you meet HMRC’s conditions to register as a tax adviser

Watch2.Source: HMRCPublished 28 and 30 September 2026

Planned downtime: Income Record Viewer and payrolling benefits, 9–10 October

What changed: Income Record Viewer for agents and the payrolling benefits and expenses online service will both be unavailable from 10pm Friday 9 October to 6am Saturday 10 October 2026.
Who it affects: Agent and payroll teams; payroll clients who payroll benefits.
Why watch: Plan agent and payroll work around the outage. Turns into an Action only if you have work that cannot wait.
Source: Income Record Viewer: service availability · Payrolling benefits: service availability

Watch3.Source: HMRCPublished 28 September 2026

SA109 notes 2025–26: source-by-source basis references removed

What changed: References to a source-by-source basis were removed from the notes for boxes 28 and 29 on page 9 of the SA109 (residence and FIG regime) notes for 2025–26.
Who it affects: Clients with foreign income and gains who file the SA109 with their 2025–26 return.
Why watch: Check the updated notes before preparing those returns (online filing still due 31 January 2027).
Source: Self Assessment residence, remittance and FIG notes (SA109)

Watch4.Source: Companies HousePublished 2 October 2026

Companies House ACSP lists updated

What changed: Both the list of Authorised Corporate Service Providers (ACSPs) and the list of ceased or suspended ACSPs were updated (routine).
Who it affects: Practices that file with Companies House as an authorised agent.
Why watch: Confirm the practice is still listed as current.
Source: List of ACSPs · Ceased or suspended ACSPs

Watch5.Source: HMRCPublished 28 September 2026

New guidance: partnership details for VAT (form VAT2)

What changed: HMRC published a new guidance page on using form VAT2 to tell HMRC about a new partnership or to update partner details.
Who it affects: VAT-registered partnership clients.
Why watch: Use the new page the next time a partnership registers or changes partners.
Source: Provide or update your partnership details for VAT

Watch6.Source: HMRCPublished 29 September 2026

Basic PAYE Tools: known issue on Apple Mac after OS update

What changed: HMRC lists a known issue: Basic PAYE Tools may not open after an Apple Mac operating system update.
Who it affects: Staff or small payroll clients who run Basic PAYE Tools on Macs.
Why watch: Warn affected clients; check HMRC’s service availability page for fixes.
Source: Basic PAYE Tools: service availability and issues

Watch7.Source: HM TreasuryPublished 1 October 2026

VAT removed from household electricity bills from 1 October 2026

What changed: HM Treasury announced that VAT has been removed from household electricity bills from 1 October 2026. The announcement is about household bills and does not address business supplies.
Who it affects: Expect client questions. Business VAT treatment is not set out in this news story.
Why watch: Be ready with the primary source; do not extrapolate to business clients from the household announcement alone.
Source: Energy bill tax cut starts today

Ignore Ignore

Economic Crime Levy bands from 1 April 2026 (HMRC): small entities with UK revenue up to £10.2m pay nothing; typical 5–40 staff practices and usual clients sit in the nil band. Source
VAT Notice 700/56 (Insolvency) restructure (HMRC): mostly links out to the insolvency practitioner’s handbook; only for insolvency work. Source
Vaping Products Duty in force 1 October 2026 (HMRC): retail and vape clients only. Source
OFSI annual frozen-asset review (report by 30 November 2026): only if the practice or a client holds frozen assets. Source
ICAEW Constructive Engagement pathway (live 1 October 2026): ICAEW audit-registered practices only. Source
DBT tips guidance, employment status consultation, HMRC phone-number updates, scam-check page tweaks: logged, but low urgency for a general Monday brief unless your client mix is hospitality-heavy or you are updating internal contact lists this week.
Developer, large-business and crypto items: PAYE expenses schema 2026–27, MTD IT software developer newsletter, Special Measures manual, deliberate defaulters list maintenance, FCA crypto authorisation gateway, FRC CASS safeguarding consultation, HMRC Charter “Mutual respect” attachment. Logged, not briefed.

Key dates ahead

Key dates ahead
Date	What	Who	Source
10pm Fri 9 Oct – 6am Sat 10 Oct 2026	Planned downtime: Income Record Viewer for agents; payrolling benefits and expenses online service	Agent and payroll teams	IRV · Payrolling
30 November 2026	OFSI annual frozen-asset review reporting deadline (if applicable)	Practices or clients holding frozen assets	OFSI notice
31 January 2027	Online Self Assessment filing deadline for 2025–26 (context for the SA109 watch item)	Self Assessment clients	Practice diary / HMRC Self Assessment guidance

Practice Signal is general information about UK regulatory developments. It is not legal, tax, accounting or other professional advice, and it does not take account of any particular client’s circumstances. Always check the primary source before acting, and take specific advice where needed. We aim to be accurate at the time of sending but regulations and guidance change; we accept no liability for actions taken or not taken based on this brief.

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