Policy paper

Statement of Practice 1 (2010)

Updated 5 May 2022

Security and confidentiality

HM Revenue and Customs (HMRC) is committed to ensuring the information it receives is accurate and that the privacy of customers’ affairs is protected. For the services described in this Statement of Practice:

• callers will only be able to supply or amend information concerning individuals’ tax affairs
• we will take steps to check the identity of the caller before discussing a customer’s tax affairs
• callers who fail to satisfy the identity checks will be asked to put their enquiry in writing
• we will check that we have the customer’s consent before we discuss their affairs with their agent or other person calling on their behalf
• calls to HMRC helplines will be recorded for training and quality assurance purposes and will be available in case of any disagreement as to what was said

Services available by telephone from HMRC helplines

The services described below are available to individual customers calling HMRC helplines about their own direct tax liabilities, and to agents or other persons acting on behalf of the customer providing that HMRC can satisfactorily check the identity of the caller.

The directions by the Commissioners for HMRC under under s 43E Tax Management Act 1970 which provide for these services are at Annex B.

In most cases nothing more than a telephone call will be needed, although the call may lead to further action by HMRC (for example, sending out a revised PAYE (Pay As You Earn) coding notice). Where business cannot be completed by telephone we will send customers any forms or other information they need and explain what they need to do next.

Agents and other personal representatives

Some people prefer to ask another person, such as an agent or family member, to deal with their tax affairs for them. We will accept some types of information from agents and other representatives providing that:

• we have been able to check the identity of the agent or representative
• we hold evidence that the customer has given their consent for that agent or representative to act on their behalf

Customer consent will usually be required in writing but customers using HMRC helplines can give their verbal consent for a third party to act on their behalf for the purpose of a ‘one off’ call. Written consent will be required if the customer requires the same person to act on their behalf in any future calls.

HMRC recognise that there will be some occasions when customers cannot be present to give their verbal consent for a third party to act on their behalf. In such instances, HMRC will accept (but not provide) some specific information from the third party on a provisional basis and then contact the customer by post to confirm the information.

Matters that can be dealt with by telephone

The information, claims and requests that may be accepted, from individuals or their representatives, over the telephone are set out in Annex A.

HMRC will also provide certain information held about the customer by telephone. The main exceptions will be:

• personal details such as name, address, date of birth, National Insurance number etc
• pay and tax details
• information contained in a Self Assessment Return (if customers require this information, to make the amendments or corrections to their return, HMRC will provide details in writing)

Checking amendments notified by telephone

Amendments to Self Assessment returns made by telephone will be checked in the same way as amendments made in writing and in some cases HMRC may enquire into the amendment.

Time limits

The same time limits apply to claims and amendments made by telephone as when they are made in writing.

Where a claim is made by telephone, it will be treated as made at the time of the call provided all the relevant information can be provided by the customer during that call. And a claim by telephone will, of course, be subject to the same conditions and checks as if it were made on paper.

Where a claim cannot be dealt with by telephone, for example, because the caller does not have all the necessary information, the customer may be asked to make the claim in writing. The written claim must still be made within the usual time limits.

Guidance and assistance

In addition to the services above, HMRC helplines will provide the normal range of help and advice by telephone on general tax matters including:

• general questions about Income Tax and Capital Gains Tax for individuals
• help with completing returns and other HMRC forms
• requests for leaflets, forms, schedules and other HMRC information