HMRC's Personal Tax Query Resolution Service for Agents

The above service went live on 31 March 2025 and is a query escalation route for agents where there are unresolved PAYE and Self-Assessment queries.

Agents must do the following before using the service: 

• Have used HMRC’s where’s my reply tool plus, at least 20 working days must have passed from the reply date given by the tool; and   
• Attempted to resolve the query by contacting HMRC’s agent dedicated line or webchat on at least two occasions 

If both of these conditions have been met and the query remains unresolved, agents should use the E-Mail contact address ‘personaltaxqueryresolutionserviceforagents@hmrc.gov.uk’ and HMRC 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

Details of this escalation route are contained in the ‘Tax agents handbook’, specifically the section ‘Check progress and service levels’.

On 12 June 2025, HMRC added a section to the guidance which states:

‘This service is not available for employer related queries’

For Bookkeepers

As HMRC have clarified in their guidance, this new service is for unresolved PAYE and Self-Assessment queries only.  It should not be used for employer related queries, for example, chasing repayments or for queries relating to Making Tax Digital.   

HMRC indicated that now Personal Tax Query Resolution Service for Agents is live, they will look to expand it in the future.