Guidance

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  

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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.

Published 28 November 2013