Agents: Self Assessment and PAYE letter headings
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
HM Revenue and Customs (HMRC) has identified some of the most common Self Assessment, PAYE for employers and Income Tax queries and created a list of headings that you can use when sending letters about your clients’ affairs to HMRC.
These headings enable HMRC to identify the broad content of a letter, decide whether specific technical input is required and allow them to make sure the correspondence reaches the right area of the department. The primary headings summarise the broad subject of the letter, while the secondary headings can be used where the matter is more specific or requires more technical input.
This list is not exhaustive - and more headings may be added in the future.
| Primary level headings | Secondary level headings |
|---|---|
| Agent no longer acting | Appeals - penalty appeals |
| Allowances and reliefs | Appeals - surcharge appeals |
| Calculation queries | Capital allowances |
| Cessation of a source of income | Capital gains (inc Principal Private Residence Elections and quoted shares) |
| Complaints | Chargeable events |
| Deceased case/bereavement | Discovery assessments |
| Employer correspondence | Double Taxation Relief |
| Employer penalty appeal | Film losses |
| ESCA19 request or employer error | Foreign income (Foreign Tax Credit) |
| Information requests | Investment club |
| Insolvency/bankruptcy | Trading losses |
| Loss claims | Overpayment relief under Schedule 1AB |
| New source of income | Scholarships/grants |
| PAYE coding query/amendment | Share schemes |
| Progress chasing correspondence/repayments | Special assessments |
| Self Assessment appeal | Venture Capital Trust/Enterprise Investment Scheme |
| Self Assessment/PAYE repayment claim | |
| Self Assessment set up or close record | |
| Self Assessment statement query | |
| Self Assessment tax return amendment | |
| Self Assessment tax return request |
Find the address for:
- Self Assessment queries
- PAYE for employers queries
- Income Tax queries
Make sure that your letter contains either your client’s National Insurance number, Unique Taxpayer Reference number or the employer reference number to help HMRC deal with your enquiry.