New HMRC agent service for PAYE online: liabilities and payments viewer

In 2015, HMRC introduced the Agent Online Self-Serve (AOSS). This allowed agents to opt in to see the liabilities and payments of employer clients. According to HMRC, 25,000 agents use the service every quarter.

There were some issues with the data and inconsistencies with the screens that the client saw through their business tax account, which have been reported by many agents. It also did not show details of the Apprenticeship Levy. Furthermore, larger firms were excluded as they could not opt in to the service. 

HMRC committed to improve the service, and that work is ongoing. However, it has now shared details of an updated new service in PAYE online for agents, Liability & Payments viewer. These were released to some agents in February for testing and feedback to HMRC.

Key elements of the updated service are that:

• The new screens are exactly the same as what the client sees; data for a tax month will appear on the 12^th following the end of the tax month.
• The data quality issues have been resolved.
• Full breakdown of annual monthly and monthly statements are available.
• Details of payment history, upcoming and overdue payments will be available.
• Details of Employment Allowance status, including guidance on eligibility and how to apply, are provided.

Over the past few weeks, more agents have been given access to the new screens; HMRC is managing this as an incremental rollout to ensure that the service is running well. It is likely that some larger firms will be provided access to the service in May, on an incremental basis.

The performance and accuracy of this service will be really important to HMRC’s Digital Service Team as well as agents. HMRC has requested that any agents who are accessing the new screens should look out for any data that appears to be incorrect.

If errors are found, or for assistance with any other issues, agents are encouraged to report this via the 'Get help using this service' link at the bottom of the screens. They should leave a full description of the problem and send screen grabs where possible so that HMRC can resolve any problems quickly.

ACCA would welcome members' feedback on the new service and reporting of any unresolved problems by sending details to UKPolicy@accaglobal.com.