Readers are reminded that HMRC recently announced two changes which will affect how taxpayers will be able to make payments to HMRC.

• From 15 December 2017, it will not be possible to make payments to HMRC at a post office. Where electronic payment is not possible, payments can still be made at bank branches (with a payslip) and payments for self-assessment income tax can still be posted to HMRC.
• From 13 January 2018 it will not be possible to pay HMRC using a personal credit card.