The decision was taken towards the end of 2008 not to issue Agent copies of statements in November 2008 and June 2009. This decision is related to new Government wide security procedures which have affected HMRC. So Tax Bulletin 33 issued in November announced that SA 327 – strictly called Clients’ account information sheets – would not be issued this year.
Agents have clearly found this a bit of a shock, and are still working out what is the best way to identify payments made and how much tax is due.
HMRC responded on 16 January with a new page of guidance explaining a number of issues related to this subject. The page includes useful tips on how to access the “View account” facility for clients, from which the correct Accounts office can be determined by clicking through. Clients who have received an “over-repayment” are, however, an issue, as the account information cannot be displayed – the account information is blocked until the over-repayment has been resolved.
Some members have also reported difficulties in viewing the client account online, with a blank page showing instead of a detailed statement – this is usually an issue related to the settings on your browser, and HMRC Online services has issued a page of IT solutions which should resolve the issue for most users – there are clear instructions on how to amend browser settings so that the pages display properly.
The new guidance also includes a link to the downloadable payslip (SA 361) which was issued by HMRC last week which can be used to advise clients how much to pay. Clients can now also pay their tax by credit card over the internet, but should be warned that they will have to bear the merchant’s charge which is 1.25% of the payment.
