The latest Agent Update covers recent news, consultations and announcements from HMRC. The top articles include details of the autumn statement, information about corporation tax payments and an update on machine games duty for agents’ online services.

Extracts from other articles follow.

Personal savings allowance

Changes to HMRC systems will alter the way personal savings allowance (PSA) calculations are applied.

The maximum amount will remain but clients may see changes to the wording on P2 letters because PSA will no longer be identified as an ‘allowance’. PSA …