HMRC's Personal Tax Query Resolution Service for Agents is now live. It is intended to provide an escalation route for Self Assessment and PAYE queries for individuals that HMRC’s Agent Dedicated Line or Agent Webchat have not resolved.
Who can use the service?
Agents can use the Personal Tax Query Resolution Service when they have both:
- Checked the 'Where’s My Reply' tool, with at least 20 working days having passed from the reply date given by the tool.
- Tried at least twice to resolve the query by contacting the Agent Dedicated Line or Agent Webchat.
How do agents access the service?
Agents can contact the service by emailing HMRC’s dedicated mailbox, a link for which can be found in the Tax Agents' handbook.
What will HMRC's response be?
HMRC say that in response to contacting their dedicated mailbox, they will:
- Contact you within 48 hours to acknowledge the query.
- Provide an update every five working days by telephone.
- Aim to resolve your query within 20 working days, or make an action plan if they cannot.
What else do I need to know?
To help HMRC resolve queries within the set timeframe, the March 2025 Agent Update asked agents to:
- Provide all relevant information and documentation that HMRC request to help resolve the query.
- Respond promptly if HMRC ask for clarification or more information.
- Not chase a query before the 20 working days have passed.
- Not use the service to chase repayments, postal delays or queries relating to Making Tax Digital.
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?
Professional Conduct in Relation to Taxation
The Professional Conduct in Relation to Taxation (PCRT), adopted by the main professional accounting and tax bodies, sets out the professional standards that are expected of a member when undertaking tax work.
Tax Agents: HMRC's Standard for Agents
Our guide to HMRC's 'Standard for agents', HMRC's approach to tackling bad agent behaviour, and providing a definition of a tax adviser.
External link
HMRC Tax Agents Handbook: Personal Tax Query Resolution Service for Agents
