Tax & Accounting News

New rules on phone calls to HMRC

27/05/2010

HM Revenue and Customs (HMRC) has issued a new Statement of Practice for dealings with its contact centres, setting out which issues can be resolved by telephone.

While certain issues can only be discussed in writing, resolving other matters by telephone is generally more cost-effective for HMRC and may be more convenient for the taxpayer.

For almost all income and claims, details may be provided by telephone for both the current and previous tax years, but not for earlier years.

There is now no upper limit on the amounts which may be notified by telephone for most income, and the limit for notifying gift aid and pension plan payments has doubled to £5,000. The limits for job expenses and professional fees remain at £1,000 and £2,500 respectively, with the former accepted only where ‘entitlement has already been established’.

Some changes to self-assessment returns may also be made by telephone, including amending pension and employment income and state benefits.

Before any changes can be notified, HMRC staff must satisfy themselves of the caller’s identity and also that any agent has the appropriate authority to discuss their client’s tax affairs. There is also some information which HMRC staff will not reveal over the phone including names, contact details, pay and tax figures, and figures included on a self-assessment form.