Contacting HMRC by telephone
HMRC have published a revised copy of their guidance for those who want to advise HMRC of information related to their tax affairs. The guidance contains a table that distinguishes what changes can be notified by telephone and which require written confirmation.
The table has been updated to include claims for revenue delay. Interestingly, this change relates specifically to the Extra Statutory Concession (ESC A19) which HMRC recently republished on its website and which allows for underpaid tax not to have to be repaid to HMRC in certain limited circumstances. Queries relating to the last two tax years can now be dealt with over the telephone.
Staff at HMRC contact centres need to be satisfied that the individual or agent making the call passes the necessary identity checks and that an agent is properly authorised. HMRC will refuse to discuss tax affairs over the telephone with persons who are unable to satisfy HMRC’s identity checks.