HMRC to stop sending copy forms to agents
New money saving measures have been announced by HMRC which will directly impact the number of ‘agent copy’ forms HMRC send to agents and advisers.
From the dates indicated below the forms will only be sent to the taxpayer together with a message suggesting that the form is shown to their tax agent or adviser. The list includes the agent copy of the PAYE Coding Notice (P2) and the Tax Calculations (P800) forms.
We have listed below all the forms which are to be withdrawn or suspended.
Forms to be withdrawn/suspended |
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Form |
Date withdrawn |
What this means |
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P2 – PAYE Coding Notice |
December 2010 – before 2011-12 annual coding run |
Agent copy to be withdrawn. Customer/client copy to include a new message suggesting that the form is shown to their tax agent or adviser. |
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P800 – Tax Calculation |
September 2010 |
Agent copy to be withdrawn. Customer/client copy to include a new message suggesting that the form is shown to their tax agent or adviser. |
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P810 – Targeted review form – sent to customers who don’t complete a Self Assessment tax return |
April 2010 -decision taken not to ‘bulk issue’ |
Agents are not notified of the issue of form P810 to their clients. These forms were not issued in 2009 and a review of the form is currently taking place |
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SA 250 – Letter telling the customer about their Unique Taxpayer Reference (UTR) and detailing the requirement to complete an annual Self Assessment tax return |
October 2010 |
Agent copy to be withdrawn. Customer/client copy to include a new message suggesting that the letter is shown to their tax agent or adviser. |
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SA 251 – Letter to advise a client that HMRC will no longer require future Self Assessment tax returns completing, as they are being removed from SA subject to any earlier years returns having been filed. |
October 2010 |
Agent copy to be withdrawn. Customer/client copy to include a new message suggesting that the letter is shown to their tax agent or adviser. |
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SA 252 – Letter to customers who don’t submit a Self Assessment tax return but are liable to Income Tax at the higher rate. |
September 2010 |
Both agent and customer copies to be suspended this year and a review of the form is taking place. These forms were not issued in 2009. |