The heading, where used, should help HMRC to identify ‘broadly’ the subject content of the letter and therefore decided whether specific technical input is required – the aim being to speed up processing times.
As you might imagine common themes to post have been identified and as a result HMRC has produced two lists which they hope will prove helpful:
Primary level headings - which summarise the broad subject of the letter examples would include: Agent no longer acting; employer penalty appeal; complaints - the list is extensive.
Secondary level headings – which could be used where the subject matter is more specific or requires more technical input examples would include: Appeals – penalty appeals; surcharge appeals; share schemes.
HMRC is asking agents to use these headings when writing to them about clients' affairs. The lists are not exhaustive - and more headings may be added in the future.
You should send your letters to the address on the most recent correspondence from HMRC. If you don't have recent correspondence, you can find the addresses from the links below.
PAYE for individuals Self Assessment PAYE for employers
Letters must contain either your client's National Insurance number, Unique Taxpayer Reference or the employer's PAYE reference number.
HMRC will be providing updates on the success of this pilot through the Working Together (WT) Post Working Group and welcomes your feedback through your WT groups. Working Together activities are reported in the bi-monthly Agent Update .
PAYE TAX CALCULATIONS FOR 2012/2013
17 May 2013
It is that time of the year when HMRC begin to carry out the annual automated End of Year Reconciliation process to check whether customers in PAYE (Pay As You Earn) have paid the right amount of tax in 2012-13. Approximately 85 per cent of HMRC customers under PAYE will have paid the correct amount but others may owe further amounts or be due a refund. In these cases HMRC will automatically send a tax calculation (on form P800) to demonstrate the details
It is expected that this automated process will be completed by October 2013, and there is no need to contact HMRC.
If you have:
Paid too much tax, you will be sent a cheque, in most cases, within 14 working days from the receipt of a P800 Tax Calculation. Paid too little tax, the underpayment will in most cases be automatically collected through your 2014-15 annual tax code over 12 months. Where this is not possible, HMRC will write to you and let you know what options are available to pay the tax outstanding. Further information on understanding and checking the P800 Tax Calculation can be found at the website of HMRC.
CIPP Policy News Journal
16/04/2014, Page 160 of 519
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