HMRC launches service for unresolved PAYE and Self-Assessment queries.
On 11 March 2025, the Exchequer Secretary to the Treasury (XST), James Murray, announced that HMRC would introduce a new service to provide an escalation route for agents with Self-Assessment and PAYE queries over 4 weeks old. Their Press Release ‘Boost for side-hustlers as 300,000 people to be taken out of tax returns, government announces’ advised a dedicated team of experienced technicians and advisers will adopt a ‘once and done’ approach, taking end-to-end ownership of cases and maintaining regular communication with agents.
On 31 March 2025, HMRC produced details of this escalation route in their ‘Tax agents handbook’, specifically the section ‘Check progress and service levels’. The new service is called the Personal Tax Query Resolution Service for Agents and it is important ICB outlines when this service can be used.
Agents must do the following before using the service:
If both of these conditions have been met and the query remains unresolved, agents should us the E-Mail contact address ‘personaltaxqueryresolutionserviceforagents@hmrc.gov.uk’. As part of HMRC’s ‘once and done’ approach, they have committed to:
- Make contact within 48 hours to acknowledge the query;
- Provide an update every five working days by telephone; and
- Try to resolve the query within 20 working days. If it cannot do this, HMRC will make an action plan to resolve the query
For Bookkeepers
This new service is for unresolved PAYE and Self-Assessment queries only. It should not be used to chase repayments or postal delays or for queries relating to Making Tax Digital. However, HMRC have indicated that now it is in place they will look to expand it to cover other difficulties faced by agents.
Of course, highlighting that a PAYE or Self-Assessment query remains unresolved will require the provision of the following information when requested:
- All relevant information and documentation; and
- The prompt response to HMRC requests for clarification, if required
ICB encourages members to be fully co-operative to aid HMRC in resolving outstanding and unresolved PAYE and Self-Assessment queries.
