To address ongoing confusion about tax documentation availability to 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 from 2 May 2017
HMRC has now clarified that it will no longer provide agents with the following information, other than in exceptional circumstances:
- pay and tax information; however, 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 their employer, then HMRC will provide this information directly to the clients, by letter;
- any client information on bankruptcy, existing deeds of assignment, Taxes Management Act 1970 (TMA), s9A enquiries (opened, ongoing or previously opened) or individual voluntary agreements as this is information that 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 continue to supply this information until the new digital service is switched on for agents later in 2017.
For more information on HMRC services see Tax agent and adviser guidance.