Self assessment edition of agent update has been published

HMRC has published a special edition of agent update covering self assessment issues and the support available to agents.

The update is mainly a reference document with links to existing material including:

  • Talking Points webinars for agents on self assessment topics
  • Agent Toolkits
  • HMRC’s recently updated range of videos on its YouTube channel
  • Agent Account Manager service and other support that’s available

A number of issues relating to statements have been raised by members and on the agent forum:

  • HMRC has confirmed that self assessment statements are being issued between 31 December 2017 and 8 January 2018 so clients may not receive them until the third week of January.
  • HMRC has advised that paper self assessment statements will be issued before the due date for payment where returns are filed by 8 January 2018.
  • There has been a recurrence of the issue where payments on account (for 2017/18) do not appear on statements (paper and online). HMRC introduced a fix to correct this issue in December 2017 but it seems that this fix may have missed some cases. It may be appropriate to advise clients who rely on HMRC statements to check that the payment on account due on 31 January 2018 is included in the sum they expect to pay.