Guidance update: HMRC agent update issue 147 explained
The HM Revenue & Customs (HMRC) agent update issue 147 provides guidance for tax agents and advisers on recent changes, including the updated Betting Duty rate and other topics such as Making Tax Digital and agent services. This explainer breaks down what changed, who it affects, and practical steps you can take to stay compliant.
What changed in issue 147
Key updates include a clarified application of the new Betting Duty rate. The document also notes general topics covered in this edition, such as borders and trade, Making Tax Digital, and HMRC agent services. The page confirms the edition was first published on 17 September 2026 and last updated on 18 September 2026.
Who is affected
The guidance is aimed at tax agents and advisers who manage clients subject to HMRC rules, including those dealing with betting duty and digital tax regimes. It helps practitioners understand how changes may affect filings, duties, and use of HMRC’s agent services.
Practical next steps
Review the updated Betting Duty guidance to confirm the new rate application for clients with betting activities. Consider subscribing to email reminders to know when future editions are published. If you advise clients who cross borders or trade goods, check any updated notes on customs or border-related rules in the edition. For digital matters, verify you are aligned with the latest Making Tax Digital guidance and know how to access HMRC agent services as an adviser.
Which sources did Setup in Bahrain review?
Setup in Bahrain reviewed the following source material before preparing this explanatory article.
The links remain visible so readers can inspect the evidence, compare dates and context, and confirm current requirements with the relevant authority.
- gov.uk — evidence source reviewed for this article.
Information and responsibility notice: This article is general information based on the cited material available when published. It is not legal, tax, immigration, medical, financial, banking, or investment advice; it does not create a professional-client relationship; and it is not a guarantee of outcome, availability, accuracy, or eligibility. Rules, schedules, prices, and third-party information can change. Confirm material decisions with the relevant authority and an appropriately qualified adviser before acting.