As part of a new trial, HMRC has launched a new issue resolution service to process postal correspondence over 12 months old for agents.

The Institute of Chartered Accountants in England and Wales (ICAEW) has reported that HMRC is trialling a new task force, starting this week, to process post over 12 months old. HMRC report that the task force aims to significantly reduce the number of very old outstanding cases over the next few months.  

The trial includes a facility for agents to use the agents' issue resolution service online form to escalate any post that is more than 12 months old. Agents that have not previously used the Agent Account Manager (AAM) service will first need to register for that service.

The core purpose of the Agent Account Managers (AAM) team, to help agents resolve issues, will remain. However, the AAM team will now also be responsible for resolving post over 12 months old where HMRC has not responded.  

Agents should use the online form to escalate items of post over 12 months old that they believe still requires a response. HMRC asks that, before entering other data, agents complete the 'reason' box showing 'agents 12 month+ post trial'. HMRC will need the following information:  

  • Client’s name.
  • Date of post item.
  • Client's HMRC reference number.
  • Agent code.
  • Agent name.
  • Agent’s phone number.
  • Which tax regime the post relates to.  

Agents using the online form will receive an automatic response acknowledging receipt. HMRC will contact the agent within five working days to confirm that the reported post has been identified and respond more fully within 15 working days.  

HMRC has asked ICAEW to remind agents that the AAM service cannot deal with issues that are being handled by other parts of HMRC including: 

  • Cases where HMRC has already replied to an agent, for example with a request for additional information.
  • Formal complaints, unless there is associated post over 12 months old without a response.
  • Compliance checks, unless there is associated post over 12 months old without a response.
  • Appeals against HMRC decisions.
  • Post under 12 months old. 

HMRC will monitor this trial and review how it is working in early August. 

Useful guides on this topic

How to appeal an HMRC decision
Disagree with an HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

Deadlines: compliance (individuals & companies)
Every UK taxpayer has filing obligations and deadlines. There are penalties for late and inaccurate submissions. What are the deadlines? What penalties can be charged for missing the deadlines?

External links

Agents' issue resolution service online form


Oak ad
Are you enjoying our content? 

Thousands of accountants and advisers and their clients use as their primary TAX resource.

Register with us now to receive our receive our FREE weekly SME Tax News updates.