CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

HMRC News

HMRC: Agent Dedicated Line update Published: 11 April 2023 Emailed: 12 April 2023

HM Revenue and Customs (HMRC) has informed that the Agent Dedicated Line (ADL) will only answer calls relating to self-assessment late filling penalties and appeals and PAYE coding enquiries, between 17 April 2023 and 2 June 2023. For all other enquiries HMRC’s online services or the main helplines will need to be used and the ADL will not respond to any progress chasing calls. This is a temporary change to facilitate agents needing exclusive support at the start of the tax year.

If you act as an agent and have non-self-assessment queries, HMRC suggests the below methods instead of contacting the ADL:

• use the agent dashboard or agent services account • sign up to the income record viewer service (a new YouTube animation is accessible) • use the where’s my reply tool to find out when to expect a reply from HMRC • self-assessment for agents • customers could use their personal tax account.

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New online service for PSA’s Published: 12 April 2023 Emailed: 12 April 2023

HM Revenue and Customs (HMRC) has announced a new online service to apply for, amend or cancel a PAYE Settlement Agreement (PSA).

A new online service is available for employers and agents to apply for a PSA from 6 April 2023. Employers and agents can also use the online service to amend or cancel an existing PSA. Agents can apply for a PSA on an employer’s behalf, however, employers will need to give a signed letter of authority if agents do not have authorisation to apply already.

The below details are required when applying online:

employer PAYE reference the name of the business

• • • •

an address

telephone number

• email address (unless signed in with a Government Gateway user ID).

If users are unable to apply online then postal application is still available.

To support with these changes HMRC has updated the GOV.UK guidance for applying for a PSA and amending or cancelling a PSA.

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