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View PAYE Coding Notices Online

Posted by: edwinsmith on November 29th, 2011

HM Revenue & Customs (HMRC) has launched a new facility to enable Self Assessment customers to view their PAYE Coding Notices online.

Before you can use this service, you must have registered for HMRC Online Services and enrolled for Self Assessment Online. Initially you will only be able to view Coding Notices issued on or after 11 October 2011, or the date you registered for the Self Assessment online service, if later. If you are already using the Self Assessment online service, Coding Notices issued on or after 11 October should be available to view online from Thursday 13 October 2011 onwards.

In due course, you will be able to view PAYE Coding Notices - issued on or after 11 October 2011 - for the:

  • current tax year
  • previous tax year
  • next tax year

Find out more about Self Assessment Online.

This facility is also available to tax agents and advisers to view client coding notices issued after 11 October and where HMRC hold authorisation with form 64-8.

Filed under: PAYE

HMRC launches new VAT email Q&A service

Posted by: edwinsmith on November 29th, 2011

HMRC has launched a new email service to handle VAT enquiries.


The VAT enquiries page on the HMRC website includes details of how to contact HMRC in particular circumstances.


In general, HMRC’s preferred option is for you to find the answer to your question on the HMRC website. If this fails, contact details are shown for the VAT telephone helpline (0845 010 9000), email and post.


Where possible, HMRC strongly recommends that you submit written questions about VAT by email, as it expects to reply to questions more quickly this way. It suggests that only particularly long questions, or those where you need to attach something, should be sent by post.


The email service is split into two parts:


Questions about VAT


Questions about VAT online services


Following the links will lead you to email templates designed to assist with the format of your enquiry. These include:


UK VAT-registered business - email a VAT question


Business not registered for VAT in the UK - email a VAT question


Members of the public - email a VAT question


Agent with a UK VAT-registered client - email a question


Agent with a client who is not registered for VAT in the UK - email a question


If you need to write to HMRC by post, you should use the following address:


HM Revenue & Customs
Written Enquiries Section
Alexander House
Victoria Avenue
SS99 1BD

Filed under: VAT

HMRC Tax Catch Up Plan for tutors and coaches campaign

Posted by: edwinsmith on November 8th, 2011

HMRC have announced the Tax Catch Up Plan for tutors and coaches to enable any unreported income to be declared and the related tax paid to target rule breakers and home in on tax evaders. If you are paid for providing coaching, instruction or tuition and tax is not deducted and you don't include that income on a tax return or you don’t have an adjustment already in your tax code, then you need to use this plan to tell HMRC about that income now. By making a disclosure under the Tax Catch Up Plan you will benefit from the best possible terms. If you owe tax in respect of anything else such as capital gains or rental income you can use the Tax Catch Up Plan to tell HMRC about that too and make a full disclosure.

You will need to tell HMRC by 6 January 2012 that you intend to make a disclosure and follow this up with a full disclosure and payment of the tax liability by 31 March 2012.

HMRC is using legal powers to obtain information about payments made to tutors and coaches from various sources, including the academic, sport, leisure and other sectors. After 6 January 2012, when the deadline to notify has passed, HMRC will use data from an extensive range of sources to identify those who have failed to come forward and notify their intent to make a full declaration. HMRC uses advanced IT tools such as 'web robot' software which helps identify people who have failed to pay the right tax. Those identified face substantial penalties or even criminal prosecution.

If you think that you have not paid the correct amount of tax or would like advice please contact us.

Filed under: HMRC campaigns, Tax