{"id":72,"date":"2020-05-04T12:43:58","date_gmt":"2020-05-04T12:43:58","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?page_id=72"},"modified":"2023-05-25T15:04:15","modified_gmt":"2023-05-25T15:04:15","slug":"hmrc-agent-updates","status":"publish","type":"page","link":"https:\/\/taxinvestigation.co\/new\/hmrc-agent-updates\/","title":{"rendered":"HMRC Agent Updates"},"content":{"rendered":"<div id=\"tdi_1\" class=\"tdc-zone\"><div class=\"tdc_zone tdi_2  wpb_row td-pb-row\"  >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_2{\r\n                    min-height: 0;\r\n                }\n<\/style><div id=\"tdi_3\" class=\"tdc-row\"><div class=\"vc_row tdi_4  wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_4,\r\n                .tdi_4 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_4,\r\n\t\t\t\t.tdi_4 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_4 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column tdi_6  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_6{\r\n                    vertical-align: baseline;\r\n                }.tdi_6 > .wpb_wrapper,\r\n\t\t\t\t.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap td_block_title tdi_7 td-pb-border-top td_block_template_13 td-fix-index\"  data-td-block-uid=\"tdi_7\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.td_block_template_13.widget > ul > li {\r\n                margin-left: 0 !important;\r\n            }\r\n            .global-block-template-13 .td-comments-title span {\r\n                margin-left: 0 !important;\r\n                font-size: 20px;\r\n            }\r\n            @media (max-width: 767px) {\r\n                .global-block-template-13 .td-comments-title span {\r\n                    font-size: 15px;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-related-title a {\r\n                margin-right: 20px;\r\n                font-size: 20px;\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-related-title a {\r\n                    font-size: 15px;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-related-title .td-cur-simple-item {\r\n                color: var(--td_theme_color, #4db2ec);\r\n            }\r\n            .td_block_template_13 .td-related-title > a.td-related-right {\r\n                margin-left: 0 !important;\r\n            }\r\n            .td_block_template_13 .td-block-title {\r\n                font-size: 26px;\r\n                font-weight: 800;\r\n                margin-bottom: 26px;\r\n                line-height: 26px !important;\r\n                padding: 0;\r\n                letter-spacing: -0.6px;\r\n                margin-top: 36px;\r\n                transform: translateZ(0);\r\n                -webkit-transform: translateZ(0);\r\n                text-align: left;\r\n            }\r\n            .td_block_template_13 .td-block-title a {\r\n                color: #111;\r\n            }\r\n            @media (max-width: 1018px) {\r\n                .td_block_template_13 .td-block-title {\r\n                    font-size: 22px;\r\n                    margin-bottom: 16px;\r\n                    margin-top: 26px;\r\n                }\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-block-title {\r\n                    margin-top: 26px !important;\r\n                    margin-bottom: 16px !important;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-block-title > a,\r\n            .td_block_template_13 .td-block-title > span {\r\n                margin-left: 12px;\r\n                color: var(--td_text_header_color, #111);\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-block-title > a,\r\n                .td_block_template_13 .td-block-title > span {\r\n                    margin-left: 12px !important;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-subcat-filter {\r\n                line-height: 1;\r\n                display: table;\r\n            }\r\n            .td_block_template_13 .td-subcat-dropdown .td-subcat-more {\r\n                margin-bottom: 8px !important;\r\n                margin-top: 7px;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category {\r\n                font-family: 'Roboto', sans-serif;\r\n                font-size: 14px;\r\n                line-height: 26px !important;\r\n                color: #444;\r\n                font-weight: 500;\r\n                position: absolute;\r\n                right: 0;\r\n                bottom: -2px;\r\n                top: 0;\r\n                margin: auto 0;\r\n                display: table;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category span {\r\n                display: inline-block;\r\n                -webkit-transition: transform 0.5s ease;\r\n                transition: transform 0.5s ease;\r\n            }\r\n            @media (max-width: @responsive_p_phone_max) {\r\n                .td_block_template_13 .td-pulldown-category span {\r\n                    display: none;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-pulldown-category i {\r\n                font-size: 10px;\r\n                margin-left: 10px;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category:hover {\r\n                opacity: 0.9;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category:hover span {\r\n                transform: translate3d(-6px, 0, 0);\r\n                -webkit-transform: translate3d(-6px, 0, 0);\r\n            }\r\n            .td_block_template_13 .td-block-subtitle {\r\n                font-size: 90px;\r\n                text-transform: uppercase;\r\n                position: absolute;\r\n                left: -4px;\r\n                z-index: -1;\r\n                bottom: -20px;\r\n                white-space: nowrap;\r\n                color: #f3f3f3;\r\n                line-height: 1;\r\n            }\r\n            @media (min-width: 768px) and (max-width: 1018px) {\r\n                .td_block_template_13 .td-block-subtitle {\r\n                    font-size: 70px;\r\n                    bottom: -15px;\r\n                }\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-block-subtitle {\r\n                    font-size: 60px;\r\n                    bottom: -12px;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-title-align {\r\n                margin-top: 0 !important;\r\n            }\r\n            .td_block_template_13 .td-title-align  > a,\r\n            .td_block_template_13 .td-title-align > span {\r\n                margin-left: 0 !important;\r\n            }\r\n            @media (min-width: 768px) and (max-width: 1018px) {\r\n                .td-pb-span4 .td_block_template_13 .td-pulldown-category span {\r\n                    display: none;\r\n                }\r\n            }\r\n            @media (min-width: 768px) {\r\n                .td-pb-span4 .td_block_template_13 .td-block-subtitle {\r\n                    display: none;\r\n                }\r\n            }\r\n            .td-pb-span4 .td_block_template_13 .td-block-title {\r\n                margin-top: 0;\r\n            }\r\n            .td-pb-span4 .td_block_template_13 .td-block-title * > {\r\n                margin-left: 0;\r\n            }\r\n            .td-pb-span12 .td_block_template_13 .td-block-title {\r\n                margin-bottom: 40px;\r\n            }\r\n            @media (min-width: 768px) and (max-width: 1018px) {\r\n                .td-pb-span12 .td_block_template_13 .td-block-title {\r\n                    margin-bottom: 26px;\r\n                }\r\n            }\r\n\r\n            \r\n\r\n            \r\n            .tdi_7 .td-block-title > a,\r\n            .tdi_7 .td-block-title > span {\r\n                color: rgba(0,0,0,0) !important;\r\n            }\r\n\r\n            \r\n            .tdi_7 .td-block-subtitle {\r\n                color: #000000 !important;\r\n            }\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_7 .td-block-title{\r\n\t\t\t\t\ttext-align: center;\r\n\t\t\t\t}body .tdi_7.td_block_template_4 .td-block-title > *:before,\r\n\t\t\t\tbody .tdi_7.td_block_template_17 .td-block-title:after,\r\n\t\t\t\tbody .tdi_7.td_block_template_13 .td-block-subtitle,\r\n\t\t\t\tbody .tdi_7.td_block_template_9 .td-block-title:after{\r\n\t\t\t\t    right: 0;\r\n\t\t\t\t    left: 0;\r\n\t\t\t\t}body .tdi_7.td_block_template_5 .td-block-title > *{\r\n\t\t\t\t    border-width: 0 0 0 4px;\r\n\t\t\t\t}body .tdi_7.td_block_template_8 .td-block-title > *{\r\n\t\t\t\t\tpadding-left: 20px;\r\n\t\t\t\t\tpadding-right: 20px;\r\n\t\t\t\t}\n<\/style><div class=\"td-block-title-wrap\"><h4 class=\"td-block-title\"><span>Block title<\/span><div class=\"td-block-subtitle\">HMRC <\/div><\/h4><\/div><\/div><div class=\"td_block_wrap td_block_title tdi_8 td-pb-border-top td_block_template_13 td-fix-index\"  data-td-block-uid=\"tdi_8\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_8 .td-block-title > a,\r\n            .tdi_8 .td-block-title > span {\r\n                color: rgba(0,0,0,0) !important;\r\n            }\r\n\r\n            \r\n            .tdi_8 .td-block-subtitle {\r\n                color: #000000 !important;\r\n            }\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_8 .td-block-title{\r\n\t\t\t\t\ttext-align: center;\r\n\t\t\t\t}body .tdi_8.td_block_template_4 .td-block-title > *:before,\r\n\t\t\t\tbody .tdi_8.td_block_template_17 .td-block-title:after,\r\n\t\t\t\tbody .tdi_8.td_block_template_13 .td-block-subtitle,\r\n\t\t\t\tbody .tdi_8.td_block_template_9 .td-block-title:after{\r\n\t\t\t\t    right: 0;\r\n\t\t\t\t    left: 0;\r\n\t\t\t\t}body .tdi_8.td_block_template_5 .td-block-title > *{\r\n\t\t\t\t    border-width: 0 0 0 4px;\r\n\t\t\t\t}body .tdi_8.td_block_template_8 .td-block-title > *{\r\n\t\t\t\t\tpadding-left: 20px;\r\n\t\t\t\t\tpadding-right: 20px;\r\n\t\t\t\t}\n<\/style><div class=\"td-block-title-wrap\"><h4 class=\"td-block-title\"><span>Block title<\/span><div class=\"td-block-subtitle\">Agent<\/div><\/h4><\/div><\/div><div class=\"td_block_wrap td_block_title tdi_9 td-pb-border-top td_block_template_13 td-fix-index\"  data-td-block-uid=\"tdi_9\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_9 .td-block-title > a,\r\n            .tdi_9 .td-block-title > span {\r\n                color: rgba(0,0,0,0) !important;\r\n            }\r\n\r\n            \r\n            .tdi_9 .td-block-subtitle {\r\n                color: #000000 !important;\r\n            }\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_9 .td-block-title{\r\n\t\t\t\t\ttext-align: center;\r\n\t\t\t\t}body .tdi_9.td_block_template_4 .td-block-title > *:before,\r\n\t\t\t\tbody .tdi_9.td_block_template_17 .td-block-title:after,\r\n\t\t\t\tbody .tdi_9.td_block_template_13 .td-block-subtitle,\r\n\t\t\t\tbody .tdi_9.td_block_template_9 .td-block-title:after{\r\n\t\t\t\t    right: 0;\r\n\t\t\t\t    left: 0;\r\n\t\t\t\t}body .tdi_9.td_block_template_5 .td-block-title > *{\r\n\t\t\t\t    border-width: 0 0 0 4px;\r\n\t\t\t\t}body .tdi_9.td_block_template_8 .td-block-title > *{\r\n\t\t\t\t\tpadding-left: 20px;\r\n\t\t\t\t\tpadding-right: 20px;\r\n\t\t\t\t}\n<\/style><div class=\"td-block-title-wrap\"><h4 class=\"td-block-title\"><span>Block title<\/span><div class=\"td-block-subtitle\"> Updates<\/div><\/h4><\/div><\/div><div class=\"td_block_wrap td_block_text_with_title tdi_10 tagdiv-type td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_10\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.td_block_text_with_title{\r\n                  margin-bottom: 44px;\r\n                  -webkit-transform: translateZ(0);\r\n                  transform: translateZ(0);\r\n                }.td_block_text_with_title p:last-child{\r\n                  margin-bottom: 0;\r\n                }.tdi_10,\r\n                .tdi_10 p{\r\n\t\t\t        font-size:27px !important;\r\n\t\t        }\n<\/style><div class=\"td-block-title-wrap\"><\/div><div class=\"td_mod_wrap td-fix-index\"><p style=\"text-align: center;\">HMRC Agent Updates are prepared 6 times a year and are made available in our magazine.&nbsp;<\/p>\n<p style=\"text-align: center;\">We have included the most recent Agent Updates for you to access in one easy place here.&nbsp;<\/p>\n<p style=\"text-align: center;\">The Alerts are the work of HMRC alone and represent what HMRC wish to bring to the attention of Agents throughout the year.<\/p>\n<\/div><\/div><div class=\"wpb_wrapper td_block_single_image td_block_wrap  td-animation-stack td_block_wrap vc_single_image tdi_11  td-single-image-style-border td-pb-border-top td_block_template_1 \"  data-td-block-uid=\"tdi_11\"><a \r\n                            class=\"td_single_image_bg td-lazy-img\" \r\n                            data-type=\"css_image\" \r\n                            data-img-url=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/05\/Agent-Update-108.png\"  \r\n                            href=\"https:\/\/www.gov.uk\/government\/publications\/agent-update-issue-108\/issue-108-of-agent-update\"  ><\/a>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n\r\n                .td_block_single_image.td-image-video-modal{\r\n                  cursor: pointer;\r\n                }.td_block_single_image .td_single_image_bg{\r\n                  display: block;\r\n                }.td_block_single_image.td-no-img-custom-url .td_single_image_bg{\r\n                  pointer-events: none;\r\n                  cursor: default;\r\n                }.vc_single_image a{\r\n                  position: relative;\r\n                }.td-single-image-style-rounded .td_single_image_bg,\r\n                .td-single-image-style-rounded .td_single_image_bg:before,\r\n                .td-single-image-style-rounded .td_single_image_bg:after{\r\n                  border-radius: 4px;\r\n                }.td-single-image-style-border,\r\n                .td-single-image-style-round-border,\r\n                .td-single-image-style-circle-border,\r\n                .td-single-image-style-outline,\r\n                .td-single-image-style-bordered-shadow,\r\n                .td-single-image-style-round-outline,\r\n                .td-single-image-style-round-border-shadow,\r\n                .td-single-image-style-circle-outline,\r\n                .td-single-image-style-circle-border-shadow{\r\n                  margin-bottom: 22px;\r\n                  background-color: #EBEBEB;\r\n                }.td-single-image-style-border,\r\n                .td-single-image-style-round-border,\r\n                .td-single-image-style-circle-border{\r\n                  padding: 6px;\r\n                }.td-single-image-style-outline,\r\n                .td-single-image-style-bordered-shadow,\r\n                .td-single-image-style-round-outline,\r\n                .td-single-image-style-round-border-shadow,\r\n                .td-single-image-style-circle-outline,\r\n                .td-single-image-style-circle-border-shadow{\r\n                  padding: 1px;\r\n                }.td-single-image-style-outline .td_single_image_bg:before,\r\n                .td-single-image-style-bordered-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-round-outline .td_single_image_bg:before,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:before,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-outline a:after,\r\n                .td-single-image-style-bordered-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-round-outline .td_single_image_bg:after,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:after,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:after{\r\n                  content: '';\r\n                  position: absolute;\r\n                  top: 0;\r\n                  left: 0;\r\n                  width: 100%;\r\n                  height: 100%;\r\n                }.td-single-image-style-outline .td_single_image_bg:after,\r\n                .td-single-image-style-bordered-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-round-outline .td_single_image_bg:after,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:after,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:after{\r\n                  color: #fff;\r\n                  -webkit-box-shadow: inset 0px 0px 0px 6px;\r\n                  box-shadow: inset 0px 0px 0px 6px;\r\n                }.td-single-image-style-outline .td_single_image_bg:before,\r\n                .td-single-image-style-bordered-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-round-outline .td_single_image_bg:before,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:before,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:before{\r\n                  color: #EBEBEB;\r\n                  -webkit-box-shadow: inset 0px 0px 0px 7px;\r\n                  box-shadow: inset 0px 0px 0px 7px;\r\n                }.td-single-image-style-shadow .td_single_image_bg,\r\n                .td-single-image-style-bordered-shadow .td_single_image_bg,\r\n                .td-single-image-style-round-shadow .td_single_image_bg,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg,\r\n                .td-single-image-style-circle-shadow .td_single_image_bg,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg{\r\n                  -webkit-box-shadow: 0 0 6px rgba(0, 0, 0, 0.1);\r\n                  box-shadow: 0 0 6px rgba(0, 0, 0, 0.1);\r\n                }.td-single-image-style-3d-shadow{\r\n                  position: relative;\r\n                }.td-single-image-style-3d-shadow:before,\r\n                .td-single-image-style-3d-shadow:after{\r\n                  content: '';\r\n                  position: absolute;\r\n                  bottom: 0;\r\n                  height: 30%;\r\n                  -webkit-box-shadow: 0 15px 10px rgba(0, 0, 0, 0.6);\r\n                  box-shadow: 0 15px 10px rgba(0, 0, 0, 0.6);\r\n                  z-index: 0;\r\n                }.td-single-image-style-3d-shadow:before{\r\n                  left: 5px;\r\n                  right: 50%;\r\n                  -webkit-transform: skewY(-6deg);\r\n                  transform: skewY(-6deg);\r\n                  -webkit-transform-origin: 0 0;\r\n                  transform-origin: 0 0;\r\n                }.td-single-image-style-3d-shadow:after{\r\n                  left: 50%;\r\n                  right: 5px;\r\n                  -webkit-transform: skewY(6deg);\r\n                  transform: skewY(6deg);\r\n                  -webkit-transform-origin: 100% 0;\r\n                  transform-origin: 100% 0;\r\n                }.td-single-image-style-3d-shadow .td_single_image_bg{\r\n                  z-index: 1;\r\n                }.td-single-image-style-round,\r\n                .td-single-image-style-round-border,\r\n                .td-single-image-style-round-outline,\r\n                .td-single-image-style-round-shadow,\r\n                .td-single-image-style-round-border-shadow,\r\n                .td-single-image-style-circle,\r\n                .td-single-image-style-circle-border,\r\n                .td-single-image-style-circle-outline,\r\n                .td-single-image-style-circle-shadow,\r\n                .td-single-image-style-circle-border-shadow{\r\n                  border-radius: 50%;\r\n                }.td-single-image-style-round .td_single_image_bg,\r\n                .td-single-image-style-round-border .td_single_image_bg,\r\n                .td-single-image-style-round-outline .td_single_image_bg,\r\n                .td-single-image-style-round-shadow .td_single_image_bg,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg,\r\n                .td-single-image-style-circle .td_single_image_bg,\r\n                .td-single-image-style-circle-border .td_single_image_bg,\r\n                .td-single-image-style-circle-outline .td_single_image_bg,\r\n                .td-single-image-style-circle-shadow .td_single_image_bg,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg,\r\n                .td-single-image-style-round .td_single_image_bg:before,\r\n                .td-single-image-style-round-border .td_single_image_bg:before,\r\n                .td-single-image-style-round-outline .td_single_image_bg:before,\r\n                .td-single-image-style-round-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-circle .td_single_image_bg:before,\r\n                .td-single-image-style-circle-border .td_single_image_bg:before,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:before,\r\n                .td-single-image-style-circle-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-round .td_single_image_bg:after,\r\n                .td-single-image-style-round-border .td_single_image_bg:after,\r\n                .td-single-image-style-round-outline .td_single_image_bg:after,\r\n                .td-single-image-style-round-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-circle .td_single_image_bg:after,\r\n                .td-single-image-style-circle-border .td_single_image_bg:after,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:after,\r\n                .td-single-image-style-circle-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:after{\r\n                  border-radius: 50%;\r\n                }.td-single-image-style-round-outline .td_single_image_bg:before,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:before,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:before,\r\n                .td-single-image-style-round-outline .td_single_image_bg:before:before,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:before:before,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:before:before,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:before:before,\r\n                .td-single-image-style-round-outline .td_single_image_bg:after:before,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:after:before,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:after:before,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:after:before,\r\n                .td-single-image-style-round-outline .td_single_image_bg:after,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:after,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:after,\r\n                .td-single-image-style-round-outline .td_single_image_bg:before:after,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:before:after,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:before:after,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:before:after,\r\n                .td-single-image-style-round-outline .td_single_image_bg:after:after,\r\n                .td-single-image-style-round-border-shadow .td_single_image_bg:after:after,\r\n                .td-single-image-style-circle-outline .td_single_image_bg:after:after,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg:after:after{\r\n                  border-radius: 50%;\r\n                }.td-single-image-style-circle .td_single_image_bg,\r\n                .td-single-image-style-circle-border .td_single_image_bg,\r\n                .td-single-image-style-circle-outline .td_single_image_bg,\r\n                .td-single-image-style-circle-shadow .td_single_image_bg,\r\n                .td-single-image-style-circle-border-shadow .td_single_image_bg{\r\n                  height: 0;\r\n                  padding-bottom: 100%;\r\n                }.vc_single_image .td_single_image_bg{\r\n                  width: 100%;\r\n                  display: block;\r\n                  background-size: cover;\r\n                }.tdi_11 .td_single_image_bg{\r\n\t\t\t\t\theight: 400px;\r\n\t\t\t\t\tpadding-bottom: 0;\r\n\t\t\t\t\r\n\t\t\t\tbackground-size: contain;\r\n\t\t\t\t\r\n                background-repeat: no-repeat;\r\n\t\t\t\t\r\n                background-position: center center;\r\n\t\t\t\t}.tdi_11:hover .td_single_image_bg:before{\r\n                    opacity: 0;\r\n                }@media (max-width: 767px) {\r\n                  .td-stretch-content .td_block_single_image {\r\n                    margin-right: -20px;\r\n                    margin-left: -20px;\r\n                  }\r\n                }@media (max-width: 767px) {\r\n                  .td-single-image-style-border,\r\n                  .td-single-image-style-round-border,\r\n                  .td-single-image-style-circle-border,\r\n                  .td-single-image-style-outline,\r\n                  .td-single-image-style-bordered-shadow,\r\n                  .td-single-image-style-round-outline,\r\n                  .td-single-image-style-round-border-shadow,\r\n                  .td-single-image-style-circle-outline,\r\n                  .td-single-image-style-circle-border-shadow {\r\n                    margin-bottom: 32px;\r\n                  }\r\n                }\n<\/style><\/div><div class=\"td_block_wrap td_block_image_box tdi_12 td-animation-stack td-image-box-top td-image-box-style-2 td-pb-border-top td_block_template_16\"  data-td-block-uid=\"tdi_12\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n.tdi_12{\nmargin-left:1px !important;\nborder-color:rgba(88,171,196,0.77) !important;\nborder-style:solid !important;\nborder-width:0 !important;\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.td_block_image_box .td-custom{\r\n                  position: relative;\r\n                }.td_block_image_box .td-custom a:hover:after{\r\n                  opacity: 0.6;\r\n                }.td_block_image_box .td-custom-image a{\r\n                  display: block;\r\n                  background-size: cover;\r\n                  background-position: center;\r\n                }.td_block_image_box .td-custom-image a:before{\r\n                  content: '';\r\n                  width: 100%;\r\n                  height: 100%;\r\n                  opacity: 0.4;\r\n                  position: absolute;\r\n                  top: 0;\r\n                  left: 0;\r\n                  background-color: #000;\r\n                  -webkit-transition: all 0.3s ease 0s;\r\n                  transition: all 0.3s ease 0s;\r\n                }.td_block_image_box .td-custom-image a:after{\r\n                  content: '';\r\n                  border: 1px solid #fff;\r\n                  opacity: 0.3;\r\n                  position: absolute;\r\n                  top: 0;\r\n                  left: 0;\r\n                  bottom: 0;\r\n                  right: 0;\r\n                  margin: 10px;\r\n                  -webkit-transition: all 0.3s ease 0s;\r\n                  transition: all 0.3s ease 0s;\r\n                }.td_block_image_box .td-custom-image.td-no-img-custom-url a{\r\n                  pointer-events: none;\r\n                  cursor: default;\r\n                }.td_block_image_box .td-custom-image img{\r\n                  vertical-align: top;\r\n                }.td_block_image_box .td-custom-title{\r\n                  position: absolute;\r\n                  top: 50%;\r\n                  -webkit-transform: translateY(-50%);\r\n                  transform: translateY(-50%);\r\n                  display: table;\r\n                  text-align: center;\r\n                  width: 100%;\r\n                  padding: 10px 20px;\r\n                  pointer-events: none;\r\n                }.td_block_image_box .entry-title{\r\n                  margin: 0;\r\n                  padding: 0;\r\n                  font-size: 19px;\r\n                  text-transform: uppercase;\r\n                  font-weight: 500;\r\n                }.td_block_image_box .entry-title a{\r\n                  color: #fff;\r\n                }.td_block_image_box .entry-title:after{\r\n                  display: none;\r\n                }.td_block_image_box .td-image-box-row{\r\n                  margin: 0 -20px;\r\n                  *zoom: 1;\r\n                }.td_block_image_box .td-image-box-row:before,\r\n                .td_block_image_box .td-image-box-row:after{\r\n                  display: table;\r\n                  content: '';\r\n                  line-height: 0;\r\n                }.td_block_image_box .td-image-box-row:after{\r\n                  clear: both;\r\n                }.td_block_image_box .td-image-box-span{\r\n                  padding: 0 20px;\r\n                  float: left;\r\n                }.td_block_image_box .td-big-image .td-image-box-span{\r\n                  width: 100%;\r\n                }.td_block_image_box .td-big-image .td-custom-image a{\r\n                  height: 360px;\r\n                }.td_block_image_box .td-medium-image .td-image-box-span{\r\n                  width: 50%;\r\n                }.td_block_image_box .td-medium-image .td-custom-image a{\r\n                  height: 320px;\r\n                }.td_block_image_box .td-small-image .td-image-box-span{\r\n                  width: 33.33333333%;\r\n                }.td_block_image_box .td-small-image .td-custom-image a{\r\n                  height: 220px;\r\n                }.td_block_image_box .td-tiny-image .td-image-box-span{\r\n                  width: 25%;\r\n                }.td_block_image_box .td-tiny-image .td-custom-image a{\r\n                  height: 160px;\r\n                }.td_block_image_box .td-tiny-image .td-custom-image a:after{\r\n                  margin: 8px;\r\n                }.td_block_image_box .td-tiny-image .entry-title{\r\n                  font-size: 12px;\r\n                }.td_block_image_box.td-box-vertical .td-image-box-row{\r\n                  margin-left: 0 !important;\r\n                  margin-right: 0 !important;\r\n                }.td_block_image_box.td-box-vertical .td-image-box-span{\r\n                  float: none;\r\n                  width: 100%;\r\n                  padding-left: 0 !important;\r\n                  padding-right: 0 !important;\r\n                  margin-bottom: 5px;\r\n                }.td_block_image_box.td-box-vertical .td-image-box-span a:after{\r\n                  margin: 8px;\r\n                }.td_block_image_box.td-box-vertical .td-image-box-span:last-child{\r\n                  margin-bottom: 0 !important;\r\n                }.td_block_image_box.td-box-vertical .entry-title{\r\n                  font-size: 15px;\r\n                }.td_block_image_box.td-image-box-top .td-custom-image a{\r\n                  background-position: top center;\r\n                }.td_block_image_box.td-image-box-bottom .td-custom-image a{\r\n                  background-position: bottom center;\r\n                }.td_block_image_box.td-image-box-style-2 .td-custom-image a:before,\r\n                .td_block_image_box.td-image-box-style-2 .td-custom-image a:after{\r\n                  display: none;\r\n                }.td_block_image_box.td-image-box-style-2 .entry-title{\r\n                  font-size: 15px;\r\n                }.td_block_image_box.td-image-box-style-2 .entry-title a{\r\n                  padding: 8px 16px;\r\n                  background-color: #fff;\r\n                  color: #000;\r\n                }.td_block_image_box.td-image-box-style-2 .entry-title a:empty{\r\n                  display: none;\r\n                }.tdi_12 .td-custom-title .entry-title a{\r\n\t\t\t\t\tcolor: #05416a;\r\n\t\t\t\t}.tdi_12.td-image-box-style-2 .td-custom-title .entry-title a{\r\n\t\t\t\t\tbackground-color: rgba(255,255,255,0.77);\r\n\t\t\t\t}@media (max-width: 767px) {\r\n                  .td_block_image_box .td-custom {\r\n                    margin: 0 -20px;\r\n                  }\r\n                  .td_block_image_box .td-custom-image a {\r\n                    margin-bottom: 5px;\r\n                  }\r\n                  .td_block_image_box .td-image-box-row {\r\n                    margin: 0 -20px;\r\n                  }\r\n                  .td_block_image_box .td-image-box-span {\r\n                    width: 100% !important;\r\n                    float: none;\r\n                    padding: 0 10px;\r\n                  }\r\n                  .td_block_image_box .td-big-image .td-custom-image a,\r\n                  .td_block_image_box .td-medium-image .td-custom-image a,\r\n                  .td_block_image_box .td-small-image .td-custom-image a {\r\n                    height: 160px;\r\n                  }\r\n                  .td_block_image_box .entry-title,\r\n                  .td_block_image_box .td-tiny-image .entry-title {\r\n                    font-size: 16px;\r\n                  }\r\n                }\n<\/style><div class=\"td-block-title-wrap\"><\/div><div class=\"td-image-box-row td-small-image\"><div class=\"td-image-box-span\"><div class=\"td-custom\"><div class=\"td-custom-image\"><a class=\"td-lazy-img\"  data-type=\"css_image\" data-img-url=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/04\/Agent_Update_107.png\" href=\"https:\/\/www.gov.uk\/government\/publications\/agent-update-issue-107\/issue-107-of-agent-update\"  title=\"Agent_Update_107\"><\/a><\/div><div class=\"td-custom-title\"><h3 class=\"entry-title\"><a href=\"https:\/\/www.gov.uk\/government\/publications\/agent-update-issue-107\/issue-107-of-agent-update\" >Agent Update: 107<\/a><\/h3><\/div><\/div><\/div><div class=\"td-image-box-span\"><div class=\"td-custom\"><div class=\"td-custom-image\"><a class=\"td-lazy-img\"  data-type=\"css_image\" data-img-url=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/03\/agent_update_106.png\" href=\"https:\/\/www.gov.uk\/government\/publications\/agent-update-issue-106\/issue-106-of-agent-update\"  title=\"agent_update_106\"><\/a><\/div><div class=\"td-custom-title\"><h3 class=\"entry-title\"><a href=\"https:\/\/www.gov.uk\/government\/publications\/agent-update-issue-106\/issue-106-of-agent-update\" >Agent Update: 106<\/a><\/h3><\/div><\/div><\/div><div class=\"td-image-box-span\"><div class=\"td-custom\"><div class=\"td-custom-image\"><a class=\"td-lazy-img\"  data-type=\"css_image\" data-img-url=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/02\/agent_update_105.png\" href=\"https:\/\/www.gov.uk\/government\/publications\/agent-update-issue-105\/issue-105-of-agent-update\"  title=\"agent_update_105\"><\/a><\/div><div class=\"td-custom-title\"><h3 class=\"entry-title\"><a href=\"https:\/\/www.gov.uk\/government\/publications\/agent-update-issue-105\/issue-105-of-agent-update\" >Agent Update: 105<\/a><\/h3><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"tdi_13\" class=\"tdc-row\"><div class=\"vc_row tdi_14  wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_14,\r\n                .tdi_14 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_14,\r\n\t\t\t\t.tdi_14 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_14 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column tdi_16  wpb_column vc_column_container tdc-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_16{\r\n                    vertical-align: baseline;\r\n                }.tdi_16 > .wpb_wrapper,\r\n\t\t\t\t.tdi_16 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_16 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_16 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_16 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><\/div><\/div><div class=\"vc_column tdi_18  wpb_column vc_column_container tdc-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_18{\r\n                    vertical-align: baseline;\r\n                }.tdi_18 > .wpb_wrapper,\r\n\t\t\t\t.tdi_18 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_18 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_18 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_18 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><\/div><\/div><div class=\"vc_column tdi_20  wpb_column vc_column_container tdc-column td-pb-span4\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_20{\r\n                    vertical-align: baseline;\r\n                }.tdi_20 > .wpb_wrapper,\r\n\t\t\t\t.tdi_20 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_20 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_20 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_20 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-72","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages\/72","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=72"}],"version-history":[{"count":69,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages\/72\/revisions"}],"predecessor-version":[{"id":1689,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages\/72\/revisions\/1689"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=72"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}