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The issuing of the redesigned SA252 form has been put back from next month to late autumn.
It will be sent by HMRC to taxpayers to whom the higher rate of income tax applies; basic rate taxpayers with complex tax affairs will receive the new-look letter from 2012.
The document asks recipients to contact the Revenue if they are in receipt of new sources of income or if they believe their tax codes are incorrect.
The department will not send copies of the letter to agents, but – following previous suggestions from representatives of the agent community – the taxman will include a message to ask taxpayers to show the form to their agent (if they have one).
HMRC had intended to begin sending the SA252s in September, but it will now be issued from October or November.
The Revenue has confirmed that this year there will be no bulk mailing of the P810 (the review form sent to taxpayers who do not complete a self assessment return but where there are items in the tax code to be checked). The form, will, however, be issued on request.
