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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Individual records: PAYE records: requests for information

You may receive requests for information, for example, PAYE coding information and earlier years pay and tax details from an agent or a taxpayer.

  • Respond positively to such requests
  • In the case of an agent you must have the appropriate authority (64-8 or appropriately worded written authority) from the taxpayer before you disclose any information
  • You must then provide the information requested - this must be in the form of a letter together with any enclosures. Your letter should include a ‘disclaimer’ to the effect that ‘the information we hold may be incomplete and you should check this with your client / your records’

Some agents may also ask that no coding adjustment be made for their client’s expenses. HMRC have a statutory duty to be as accurate as possible when determining the taxpayer’s PAYE code, so where deductible expenses will continue to be due you must include a reasoned estimate in the code for CY and CY+ 1 and advise the agent accordingly. The legislation governing the determination of a code is Regulation 14 of the PAYE Regulations - Statutory Instrument 2003 No. 2682.