Policy paper

Statement of Practice 1 (2010): Annex A

Updated 5 May 2022

Information that will be accepted

We will accept the following information, claims and requests over the telephone.

Some notifications will require completion of self assessment returns.

See HMRC website for details.

Personal details

Changes to name, address, post code and telephone number.

First notification or changes in personal circumstances such as marriage, civil partnerships, separation, divorce, date of birth, date of death:

• we will accept notification of date of death from non-mandated third parties providing that we can verify their identity

Notification that an agent is no longer acting:

• we will require written notification of the appointment of any new agent

Notification that a Payable Order has not been received:

• we will not issue a replacement until we have confirmed that the payable order has not already been cashed or returned to us

Employment details

Details of a customer’s new employer and the date when the employment began:

• these details will usually only be accepted from employers but we will accept them from customers in exceptional cases

A customer’s works or payroll number:

• these details will usually only be accepted from employers but we will accept them from customers in exceptional cases
• details of earlier employments

Claims to personal allowances

Personal Allowance:

• subject to time limits
• the level of a person’s income affects their entitlement to the age-related allowances. We will accept new estimates of income by telephone and using the figures provided, we will advise whether the amount of the customer’s allowances will change

Married Couples Allowance:

• subject to time limits
• if you were married before 5 December 2005
• if you are married and living together and at least one spouse was born before 6 April 1935, the husband can claim Married Couple’s Allowance
• if you married on or after 5 December 2005 or are in a civil partnership
• if you are married or in a civil partnership and living together and at least one spouse or partner was born before 6 April 1935, the person with the higher income can claim Married Couple’s Allowance
• the level of the claimant’s income affects their entitlement to the age-related Married Couple’s Allowance. We will accept new estimates of income by telephone and using the figures provided, we will advise whether the amount of the customer’s allowances will change

Blind Person’s Allowance:

• subject to time limits

Notification of payments

Gift Aid Payments:

• we will accept notifications up to £5,000. Current and previous year only
• tax relief for Gift Aid payments is only available to higher rate taxpayers. Occasionally, pensioners who are not in receipt of full age-related allowances, and who are not required to make a tax return, may also wish to notify
• Gift Aid payments as they may increase entitlement to age-related allowances
• all claims to carry back relief must be made in writing

Pension Plans you pay into:

• we will accept notifications up to £5,000
• current and previous year only
• additional relief will only be due for higher rate taxpayers
• all claims to carry back must be made in writing

Retirement annuity payments:

• we will accept notifications up to £2,500. Current and previous year only.
• we will only accept telephone notifications where entitlement to relief has already been established in principle. New claims and claims to carry back relief must be made in writing

Notifications of benefits in kind

Any benefits in kind — not just the most common ones such as car and fuel benefits:

• no monetary limits to amounts of notification. Current and previous year only
• in some circumstances, for example if a benefit is partly paid for work purposes or a benefit is shared with other employees, we may ask for the details to be put in writing

Notification of earnings

Part time or earnings other than from main income:

• no monetary limits to amounts of notification. Current and previous year only

Commission:

• no monetary limits to amounts of notification. Current and previous year only

Tips:

• no monetary limits to amounts of notification. Current and previous year only

Notification of other income

Interest without tax taken off (gross interest):

• no monetary limits to amounts of notification. Current and previous year only

Taxed Savings and Investment Income:

• no monetary limits to amounts of notification. Current and previous year only
• information will be recorded in all instances but is most likely to affect tax liability where the customer is a higher rate taxpayer
• it may also affect entitlement to age-related allowances

State pension:

• current and previous year only

Pensions other than state pension:

• no monetary limits to amounts of notification. Current and previous year only

Incapacity Benefit:

• current and previous year only. Incapacity Benefit paid at the short term lower rate for the first 28 weeks is non-taxable

Employment and support allowance:

• current and previous year only
• employment and support allowance is paid at a lower rate for the first 13 weeks and increases to a higher rate thereafter. Only the contributory element is taxable

Income from renting your own home (income received as a result of renting your home for periods of time when you are temporarily not resident):

• no monetary limits to amounts of notification. Current and previous year only

Income from Rent a Room Scheme (income received from letting a furnished room(s) within your home in which you reside):

• no monetary limits to amounts of notification. Current and previous year only

Other property income:

• no monetary limits to amounts of notification. Current and previous year only

Other taxable income (excluding earnings):

• no monetary limits to amounts of notification. Current and previous year only

Other Notifications objection to coding out of non-PAYE income:

• current and later year

Amendments to self-assessment returns

Any amendment must be made within 12 months of the filing date for the return. The filing date will usually be 31 January after the end of the year to which the return relates.

Amendments to Personal Allowances within the range described above.

Correction of personal or employment details.

On the employment pages of the Return

Amendments to claims for deductions or expenses which fall within the range of services described above:

Amendments to employment income or employee benefits:

Correction of provisional or incorrect figures (other than tax).

Amendments to a return to correct the figure of interest received where capital from investments has been incorrectly included as interest, or where the full interest from a joint account has been entered rather than an individual’s share.

Amendments to a return to correct figures of pensions or state pensions and benefits.

Amendments to a return where there is an entry for qualifying pension payments or retirement annuity paid but relief has not been claimed.

Amendments to a return to correct the self-employment income support scheme (SEISS) grant entries in specified circumstances.

Self Assessment notifications

Commencement of self-employment:

• notification must be made to the newly self-employed helpline

Cessation of self-employment.

Self Assessment notifications

Requests to repay tax overpaid for the year.

Requests to include tax payable in PAYE code for forthcoming year:

• subject to time limits

Requests to reduce payments on account.