HMRC has undertaken an upgrade to its IT system for the purpose of changing the way it processes PAYE records. Central to these plans is the creation of a single customer record for all PAYE pay and tax details. Whilst upgrading the systems, some elements of the PAYE services will be temporarily interrupted from 12 June. This will continue until outstanding records up to date and the new service is available to all trained staff.
During this period, HMRC are able to provide general advice and guidance but are unable to answer specific questions regarding individual National Insurance records or more recent PAYE changes.
HMRC has outlined how the temporary service interruption will impact on employers and agents. For full details see here