In respect of self assessment individuals who also have PAYE income sources, we are supposed (as authorised agents for SA) to have access to PAYE codes issued by employers and pension/annuity providers, via their online self assessment record, for up to 3 years (prior, current and next).
For the most part this seems to work quite well, but I have noticed quite a high incidence of codes being issued but not appearing on the SA record.
Am I alone, and is there a pattern?
With kind regards
Clint Westwood
Replies (4)
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I have noticed this as well
I called HMRC to ask for copies, usual 3 week wait. I didn't ask why they weren't on the website, just put it down to one-off incompetence.
It's also worthwhile checking the previous year. Sometimes a 15/16 code issued prior to the year starting will be in the 14/15 year. Not always the case and there doesn't seem to be any logic.
Agreed - the year the code is for is not always the SA year it is listed in.
Also note that there are a lot without coding notices at all
Disjointed
I spoke to AAM about this - its something to do with the coding being manually generated rather than automatically generated and the operator not ticking the box to make it appear - operator error.