Paying clients’ self-assessment (SA) tax by post
HMRC are reported to have agreed to reinstate the SA361 payslip. This is the form agents can use to pay their client’s self-assessment (SA) tax by post if they do not have a computer-printed payslip and the client does not wish to pay electronically. It is not currently available on the HMRC website.
According to the ICAEW the SA361 will be available from 15 December 2010 until 15 February 2011, for use in the January SA filing and payment peak. Apparently HMRC requests that agents use only the new version of the SA361 that will be available on 15 December. Agents should not use any copies of earlier versions of the form.