Last January, HMRC unilaterally decided not to issue the customary paper self-assessment (SA) reminders and payslips before the 31 January 2015 deadline. Since then HMRC have recognised, following feedback from the professional bodies including this Institute, that there wasn’t sufficient communications about this decision.

Discussions have been ongoing for several months since then to explore from the agent/taxpayer perspective the reason why paper payslips are required. HMRC are standing by their decision, however there will be a specific carve out for anyone who files before 31 December 2015.

Anyone who requires a paper payslip to make payments (over the counter at banks, building societies and Post Offices) should file their return before 31 December 2015. Those individuals will receive a paper SA statement and payslip in January so long as they have not opted to solely receive digital communications from HMRC.

In January 2016, HMRC will not be issuing paper SA reminders and payslips for those opting to use digital SA communications or for taxpayers who file in January 2016. Payment options available are by debit/credit card, CHAPS/BACS online or via telephone banking.