On 2 October 2023, HMRC introduced the following changes to the agent dedicated lines (ADLs):
- The ADLs no longer operate to a 10-minute service level – waiting times may vary depending on how many agents are calling them at any one time. This change means that you may wait slightly longer than normal to speak to an adviser on the ADL, especially at peak times.
- There is new information on call waiting times onto the ADL, allowing agents to decide whether to continue to wait in the queue, call back at another time or use a digital option to resolve the query.
- There is a new option for PAYE queries and once the option is chosen, then the call may be re-routed to a PAYE adviser.
While all the above changes for the phone lines are in place, HMRC has confirmed that it is also:
- exploring the introduction of a webchat facility to the ADL – this is in its early stages and we will keep you updated on progress
- working on further iterative changes on the ADL to improve the efficiency of the service
- continuing to improve and enhance digital services for agents, such as Income Record Viewer, Agent Dashboard and 'Where’s my reply' tool, so more agents have confidence in using them as an alternative to calling HMRC.
Income Record Viewer
It is very useful for members to have this income record viewer set up for the busy tax return period for accessing clients’ tax information and preparation of Making Tax Digital journey.
As an agent, you can now access the following information in the Income Record Viewer, your clients’:
- PAYE information for the current year plus the four previous tax years
- employment records, including time in employment, their PAYE reference, the pay and tax details for each of their employments
- student loan repayments, if any, collected through payroll
- latest tax code for the current tax year including all allowances and deductions
- taxable benefits provided by an employer such as company car and medical insurance and whether these are forecast (P11D not received yet) or actual (P11D received)
- state and private pension information
- details of any underpaid tax and other debts such as tax credits or Class 2 National insurance contributions collected through their tax code.
ACCA understands that the reduction in HMRC support at this crucial time will affect practitioners and whilst we have already highlighted our members’ concerns to HMRC, it would help us to put forward a strong voice on behalf of members if you could provide any further comments on how this is affecting your practice. Please send in comments and feedback by email to ukpolicy@accaglobal.com.
