HMRC introduces restrictions to Self-Assessment and Agent Dedicated Line helpline queries from today

In the lead up to the 2022/23 online self-assessment (“SA”) filing deadline next month on 31 January 2024, HMRC are introducing restrictions which begin today on their SA and Agent Dedicated Line (“ADL”) helplines. Chartered Accountants Ireland has been discussing this with HMRC and would welcome your feedback on the operation and impact of these restrictions which come after similar restrictions in the lead up to the 2021/22 SA filing deadline, and restrictions to both the self-assessment helpline and the ADL earlier this year.  

More information on the current restrictions are available in an email from HMRC which also sets out details of a change implemented from 7 December in respect of how repayments are notified.  

Helpline restrictions 

Between 11‌‌‌ ‌‌December 2023 and 31‌‌‌ ‌‌January 2024, HMRC are prioritising resource “to support self-assessment peak period”. The restrictions aim to direct anyone with a query which can be dealt with online to the relevant online service.  

For agents, ADL advisers will only take calls about SA filing, payments or repayments and will be redirecting agents to use online tools for simple queries, wherever possible. This also means that agents with queries on other topics, including PAYE queries will need to use other contact channels for assistance. Agents can continue to use the SA digital assistant for all SA queries throughout this period.  

Agents who call the ADL and whose queries are not specifically related to SA filing, payments, or repayments, including agents with multiple client queries, will be redirected to alternative channels, or asked to call back in February. During SA peak, the ADL will not be dealing with any PAYE-related calls, however such queries may still be directed to the Employer Helpline, where relevant. 

Repayment notifications 

From 7 December HMRC changed the process for notification of electronic SA repayments. There is no change to the repayment process itself, hence taxpayers will still receive any refund via their bank account. However, HMRC will no longer send a letter informing the taxpayer or their agent of the repayment as often these letters arrive after the repayment has been made, leading to confusion and increased contact. 

HMRC is currently working on improvements to its IT systems in relation to SA repayment notifications and as a result has temporarily paused SA repayment digital notifications from 7 December 2023 while this is completed. HMRC will confirm when these are reinstated.