This week we bring you news about planned outages to certain HMRC services over this coming weekend and updated guidance is available for companies claiming the super-deduction or special rate first year allowances. HMRC has also published its most recent performance reports and HMRC’s Insolvency Team is commissioning a series of surveys to obtain feedback from insolvency practitioners.
Planned outages to HMRC services
Read the below message from HMRC about outages to some services over this coming weekend.
“From 10:30pm on Friday 3rd November until 07:00am on Monday 6th November 2023 HMRC is making planned upgrades to some of our IT, moving our internal systems that support our tax credits work, and other services that rely on this infrastructure, to cloud-hosting.
This means a small number of internal and external services will be either fully unavailable or have limited functionality during the migration.
This will take place from 10:30pm on Friday 3rd November until 07:00am on Monday 6th November and will improve the reliability, resiliency, and security of the service.
As per our business opening hours, there’s no impact across our telephone lines as they are closed for the weekend. Our Customs and International Trade line is open and this migration has no impact.
The webchats that are operational during this weekend (Saturday only) and may be impacted are listed below. Depending on the query, our advisors may only be able to provide generic advice.
- Needs Extra Support
- Online Services Helpline
- Self-Assessment
Customer-facing impact
Impacted digital services detailed below will have suitable messaging explaining that the services is unavailable either on GOV.UK, PTA or HMRC’s App and will advise customers to check back from Monday at 07:00am.
Services:
- Marriage Allowance
- Employee Expenses
- Tax Credits Service
- Help to Save
- PAYE Income Tax History
- SA – Set up a Payment Plan
- EPAYE – Set up a Payment Plan
- VAT - Set up a Payment Plan
- Exercise Environment Insurance Transport Taxes Service (amendments)
- Online Tax Registration Service
Services and internal operational impacts are subject to change.
We do expect services to be up and running by midday on Sunday 5th November if the migration is successful.”
Super deduction and special rate first year allowance guidance
The guidance on claiming the super-deduction or special rate first year allowance (“FYA”) on plant or machinery costs for companies has been updated. Readers are reminded that these capital allowances incentives came to an end on 31 March 2023 but were replaced by full expensing and a new 50% FYA for special rate and long life assets.
The updated guidance on the super-deduction and 50% FYA is still relevant to companies making claims in respect of such expenditure incurred up to 31 March 2023 and will also be relevant thereafter to disposals of such assets in accounting periods either straddling 31 March 2023 or falling wholly after that date.
HMRC performance reports
HMRC’s has published its most recent monthly performance reports and specifically the report for August 2023.. From 2 October, HMRC is no longer aiming to operate to a 10-minute service level on the Agent Dedicated Line. The Institute regularly discusses HMRC performance at stakeholder forum meetings and welcomes your feedback at any time. HMRC’s performance continues to be under pressure due to ongoing budgetary constraints and high inflation
Insolvency survey
HMRC’s Insolvency Team announced in its September 2023 edition of Insolvency Guidance that it is commissioning a series of surveys to obtain feedback from insolvency practitioners. The first survey, which is now open, examines the experiences of insolvency practitioners’ in contacting HMRC’s VAT helpline and will remain open until 1 December 2023.
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