Agent Update 43 has been published on the HMRC website at

In this edition the top three items are: 

Annual Investment Allowance - To support business investment, the government has increased the rate of Annual Investment Allowance (AIA) to £500,000. Read about the allowance and the temporary increase. 

Improving the operation of the Construction Industry Scheme (CIS) - closes 22 September 2014 - Options to improve the operation of the Construction Industry Scheme and on the introduction of mandatory on-line CIS filing for contractors. 

Delivery of new digital services - A new digital service that lets Self Assessment customers opt in to receive email alerts and view messages through a secure, personalised login has been launched. We no longer send paper statements to customers who use this service. 

The next Agent Update will be published in October 2014.