TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Sending Letters to HMRC About Self Assessment and PAYE

The Working Together Post Working Group set up a pilot exercise to encourage the use of signpost headings on letters that agents send to HM Revenue & Customs (HMRC) regarding their clients’ Self Assessment and PAYE affairs.

These headings will enable HMRC to identify the broad content of a letter, decide whether specific technical input is required and allow them to make sure the correspondence reaches the right area of the department. HMRC hopes that introducing these headings will improve processing times.

HMRC has identified some commonly used headings and broken them down into primary level and secondary level headings. The primary headings summarise the broad subject of the letter, while the secondary headings can be used where the matter is more specific or requires more technical input.

Primary level headings

Secondary level headings

  • Agent no longer acting
  • Allowances and reliefs
  • Calculation queries
  • Cessation of a source of income
  • Complaints
  • Deceased case/bereavement
  • Employer correspondence
  • Employer penalty appeal
  • ESCA19 request or employer error
  • Information requests
  • Insolvency/bankruptcy
  • Loss claims
  • New source of income
  • PAYE coding query/amendment
  • Progress chasing correspondence/repayments
  • Self Assessment appeal
  • Self Assessment/PAYE repayment claim
  • Self Assessment set up or close record
  • Self Assessment statement query
  • Self Assessment tax return amendment
  • Self Assessment tax return request

  • Appeals - penalty appeals
  • Appeals - surcharge appeals
  • Capital allowances
  • Capital gains (inc Principal Private Residence Elections and quoted shares)
  • Chargeable events
  • Discovery assessments
  • Double Taxation Relief
  • Film losses
  • Foreign income (Foreign Tax Credit)
  • Investment club
  • Trading losses
  • Overpayment relief under Schedule 1AB
  • S33 trading losses
  • Scholarships /grants
  • Share schemes
  • Special assessments
  • Venture Capital Trust/Enterprise Investment Scheme

HMRC is asking agents to use these headings when writing to them about their clients’ affairs. The list is not exhaustive - and more headings may be added in the future.

You should send your letters to the address on the most recent correspondence from HMRC. If you don't have recent correspondence, you can find the addresses from the links (available on the HMRC website).

Please make sure that your letter contains either your client's National Insurance number, Unique Taxpayer Reference or the employer's PAYE reference number.

HMRC will update you on this through the Working Together (WT) Post Working Group and welcomes your feedback through your WT groups.

Source: HMRC.www.hmrc.gov.uk. Copyright Acknowledged.