HMRC is asking agents who wish to make a new SA repayment claim for a client to do so on a tax return, or online through their HMRC online services for agents account. Agents unable to access their online account are advised to contact HMRC's online services helpdesk on 0300 200 3600. 

HMRC says that telephone and webchat can continue to be used for all other SA queries. This includes queries relating to existing SA repayments (option 1 on the ADL) where the date given by HMRC’s Where’s my reply tool has passed. However, HMRC has warned that a small number of claims may be delayed by HMRC’s enhanced security controls. 

ICAEW has received reports that HMRC contact centre staff are saying that queries in relation to SA repayments already claimed must be made in writing. That is not in accordance with the policy position. Contact centres should be accepting queries about SA repayments that have already been claimed and have passed the date in HMRC’s Where’s my reply tool.    

HMRC says that it has taken this action in response to an increase in fraudulent repayment requests. Agents are asked to:

• be extra vigilant for phishing scams;
• choose strong passwords and to change them regularly; and
• pay close attention to HMRC’s advice regarding account security, particularly in the event of an agent account suspension (see our recent article for further information). 

It is not clear when HMRC will begin to accept new SA claims over the telephone or webchat. 

Further information

• HMRC’s Tax agent handbook includes links to guidance on the ADL and how agents can reduce the risk of fraud when using HMRC online services.