HMRC clarifies client information exchange

To address ongoing confusion about the availability of tax documentation for agents, HMRC has confirmed that it will no longer provide information to agents following the change in the way it supplies confidential customer information to agents, first introduced on 2 May 2017.

Agents will no longer be able to access certain information, other than in the following very exceptional circumstances:

• pay and tax information; but if clients of accountants and tax agents do not have a P60 end of year certificate and are unable to get this information from their HMRC personal tax account or employer, HMRC will provide this information directly to the clients, by letter;
• any client information on bankruptcy, existing deeds of assignment, TMA s9A enquiries (opened, ongoing) or individual voluntary agreements as this information is available from the client; and
• any other employment history information such as P11D benefits received, unless it is to complete a self assessment return for an existing self assessment customer.

HMRC will supply this information until the digital service for agents is switched on in late 2017.