From 7 October 2024 HMRC is introducing changes to its telephone and online service for agents handling Self Assessment (SA) and PAYE queries including a new option for chasing tax repayments.
The key changes include:
- A single combined Agent Dedicated Line (ADL) helpline for both Self Assessment (SA) and PAYE Agent queries.
- Agents will have a limit of five customer discussions per call or webchat.
- A dedicated agent webchat service for SA and PAYE, excluding repayment claims.
- A new telephony option on the ADL for chasing SA repayments. The route for PAYE repayment will remain unchanged.
HMRC is encouraging agents to use its digital services wherever possible, reserving the dedicated helpline and webchat for more complex matters.
Repayment claims
From 7 October 2024, HMRC's agent webchat will cover both SA and PAYE. This service cannot be used for progress-chasing SA and PAYE repayments.
HMRC highlighted that more than a third of calls to the ADL were from agents seeking updates on repayment claims, often soon after submission.
To help with this, HMRC advises agents to use the Where’s My Reply (WMR) tool and ensure the repayment processing time has passed. Once it has, agents can:
- Continue to use the webchat service for updates on PAYE repayments
- Use the ADL new telephony option for SA repayments. Queries about SA repayments will not be dealt with if the main ADL option is selected.
Editor's comment
Somewhat confusingly, HMRC states that the agent webchat cannot be used for repayment claim queries, but then clarifies that. After using the Where’s My Reply (WMR) tool and once the processing time has passed, agents can indeed use the webchat for updates on PAYE repayments. This mixed messaging may lead to uncertainty as agents adjust to the new system.
Useful guides on this topic
Setting up as a tax agent
What do you need to consider when setting up as a tax agent? What are the steps? How do you register with HMRC?
Personal Tax Account
What is a Personal Tax Account? How do I get one? What can I do with it?
Writing to HMRC? Address and links
HM Revenue & Customs have different addresses for Pay-As-You-Earn (PAYE), Self Assessment (SA) and Capital Gains Tax (CGT) customers to use. Deciding which address to use is the fun part.
External Links
Guidance: Agent Dedicated Line — Self Assessment or PAYE for individuals
CIOT Changes to the Agent Dedicated Line from 7 October 2024