HMRC outline alternative ways for agents to access client payment facilities and liabilities details.
In December 2008, HMRC confirmed that Clients' Account Information Sheets (Forms SA327) cannot be issued in December 2008 or June 2009 as a result of new government-wide data-security requirements.
Also known as Agents' Statements of Account, these forms showed transactions on a client's Self Assessment account for the previous six months and had a payslip attached.
If an agent needs to get an up to date picture of a client's liabilities and payments, this can be accessed by using the 'View account' facility of HMRC's Self Assessment Online service, provided the client has not received an over-repayment.
An agent can make a payment on a client's behalf electronically via Internet/phone banking or the BillPay service.
If an agent needs to make a payment by cheque for a client who cannot supply their payslip, the agent can download, fill in and print off a proforma payslip (Form SA361). For further details see here