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The latest issue of Working Together, number 46, has been published and is summarised as follows.
Employer repayment delays: HMRC say they have taken steps to reduce delays in obtaining employer repayments, and that any further problems with individual cases should be referred to the agent account manager team.
In addition, as a result of local Working Together input, improved planning for this seasonal work is under way and HMRC envisage that any process changes will be communicated well in advance of the filing deadline.
Potentially incorrect P35 penalty notices: Advisers have told HMRC that interim penalty notices have been issued to some clients even though they submitted a nil P35. HMRC apologise and suggest the adviser contacts the employer helpline, who will refer the client’s details to the employer office to investigate, and where appropriate, cancel the penalty.
Repayments of taxed interest: HMRC acknowledge that tax calculations containing taxed interest based on the previous year’s information are being issued in error and have resulted in a repayment being issued incorrectly.
Agents who have clients in this position are asked to call the agent dedicated line to discuss the correct position and how to deal with the repayment.
The department says this is a known issue and revised guidance has been published for HMRC staff to make sure that once corrected, the issue will not be carried forward to future years’ calculations.
