Agents generally use HMRC digital services where an online service is available. HMRC would like to remind agents to use the Where’s my reply (WMR) tool for checking when HMRC will respond, including when a repayment will be made. However, HMRC acknowledges that in many cases it is necessary to make contact by phone or webchat. 

From 7 October 2024, HMRC is making the following changes to how agents can make contact: 

• queries relating to self assessment (SA) and/or pay as you earn (PAYE), other than repayment queries, can be addressed through one combined ADL or a new webchat service solely for agents; and
• queries relating to repayments where the date given by the WMR tool has passed can be dealt with as follows:
  • for PAYE repayments, the agent should use the webchat service; and
  • for SA repayments, the agent should use webchat or call the ADL and chose the (new) option for chasing SA repayments.

HMRC advisers will deal with queries relating to a maximum of five taxpayers in one call or webchat, and a single call or webchat may be capped at one hour.  

For further information, see HMRC’s guidance on using the ADL. This: 

• sets out how, and in what circumstances an agent can call HMRC to discuss their client’s affairs; and
• provides links to HMRC’s digital services and explains what they can be used for. 

HMRC has not yet updated this guidance for the changes applying from 7 October 2024.  

ICAEW continues to have discussions with HMRC on how it can improve services for agents. The provision of a webchat service for agents and allowing SA and PAYE aspects of queries to be dealt with on one call should be positive changes.