As part of a cost cutting measure, HM Revenue & Customs (HMRC) have reviewed the forms it sends to tax agents (accountants) and advisers and decided that some forms will no longer be issued to agents and the issue of some other forms will be suspended in the meantime and reviewed further.

The most important form changes are listed below.

Being withdrawn September 2010

• P800 - Tax Calculation form

Being withdrawn October 2010

• SA 250 - Letter telling the customer about their Unique Taxpayer Reference (UTR) and detailing the requirement to complete an annual Self Assessment tax return

• SA 251 - Letter to advise a client that HMRC will no longer require future Self Assessment tax

Being withdrawn December 2010

• P2 - PAYE Coding Notice - before the 2011/12 annual coding run

We recommend that if you receive any of the above forms to forward a copy to us as soon as you receive it so that we can review the form, making any corrections and have the records on file.

Please see the HMRC’s website for a full list of agent form changes and please contact us if you would like to discuss these changes further.