This week’s miscellaneous updates – 28 July 2025

In this week’s detailed miscellaneous updates, which you can read more about below, HMRC’s VAT Registration Sub-Group Forum has sent a list of questions with answers, and HMRC is calling for research participants to particate on a project looking at the impact of new technology on the tax advice market. We also report on how payment on account schedules are now accessible in VAT online accounts.

In other news this week:

• The Adjudicator’s Office has published ‘How the Adjudicator's Office is performing against our customer service standard’,
• The latest HMRC performance data for the first quarter of the year is available: HMRC quarterly performance update: January to March 2025, HMRC monthly performance reports, and HMRC monthly performance report March 2025,
• The latest schedule of HMRC Talking Points live and recorded webinars for tax agents are available for booking. Spaces are limited, so take a look now and save your place, and
• Check HMRC’s online services availability page for details of planned downtime and the online services affected.

VAT Registration Sub-Group Forum: questions and answers

HMRC’s VAT Registration Sub-Group forum has sent the below list of questions with answers which we have reproduced verbatim. The Institute is represented on this HMRC forum by a VAT specialist.

“Question and answers

1. Can the G-form have an upload facility added to – this will allow evidence to be uploaded at the time of declaration.

    

   The online Error Correction Notification form has been optimised; it will now contain functionality to allow customers and Agents to upload additional documentation to support the error being reported. 

    

2. Can the G-form be expanded to increase the text box size – this will allow more space to provide sufficient explanation

    

   This suggestion has been accepted and implemented in the optimised form - The text box has been increased to 2,000 characters; this will allow additional information to be provided which is especially useful for complex corrections, in addition to the attachments.

    

3. Can we establish if repayment and payment ECNs are prioritised equally, are online ECNs prioritised above paper.

    

   Repayment and payment error corrections are prioritised in date order, however if we are notified of an urgent case or financial hardship, we can expedite these cases.  If there are delays to the processing of error corrections due to system outages, performance issues etc we can, and have, prioritised repayment returns in the past.  Our performance has met our targets over a sustained period being supported by stable IT infrastructure

    

4. We wanted to establish if automation will speed up processing

We have carried out a review of our Error Correction process and we are looking to go into a period of discovery to improve the Digital offering in the back end, this should increase the average turnaround times even further.

5. When a customer makes an error correction payment at the time of submitting the declaration, can the payment be held and not [automatically] returned

We are in conversation with our IT partners to discuss the feasibility of this request. If it is feasible we will need to consider the change as part of wider changes we need to make to our systems. We will update in due course.

6. Can The Declaration Thresholds be reviewed as they have not been updated since 2008

We appreciate this point being raised again and will consider it as part of HMRC’s broader review of potential reform and modernisation of the tax system.”

Research on the impact of new technology on the tax advice market: call for participants

HMRC is pleased to invite you to contribute to a new research initiative led by Dr Sara Godfrey from HMRC’s Intermediaries Directorate. This project, part of a government-backed Innovation Fellowship in collaboration with Lancaster University, will explore how emerging technologies, particularly AI, automation, and digital accountancy platforms, are transforming the tax advice market.

HMRC is seeking approximately 30 volunteers to take part in a confidential 45-minute interview, which can be conducted virtually or in person. Interviews will be scheduled flexibly during August, September and October 2025, and all responses will remain fully anonymous as part of Social Research standards. Your insights will play a valuable role in shaping future policy and strategy in this rapidly evolving area.

If you're interested or would like to learn more, please contact customerengagementforums@hmrc.gov.uk. Please express your interest by Friday, 30 August 2025.

Payment on account schedules accessible in VAT online account

HMRC has made some improvements to VAT online accounts for payment on account taxpayers who can now view the details of their payments on account payment schedules. Paper notifications will still be sent.

The new functions aim to reduce reliance on paper copies and allow taxpayers to check their upcoming instalment schedules and payments, and any balancing payment due dates, in one place. This also gives real time access to instalment changes following any increases in taxable turnover for payments on account purposes.