The new service was first announced by James Murray MP, Exchequer Secretary to HM Treasury (XST), at the ICAEW and Chartered Institute of Taxation (CIOT) event, 20 years of HMRC: reflections and looking ahead. 

Before using the service, agents must: 

• use HMRC’s where’s my reply tool. At least 20 working days must have passed from the reply date given by the tool; and   
• tried to resolve the query by contacting HMRC’s agent dedicated line or webchat on at least two occasions.  

To use the service, agents will email a dedicated mailbox. Details of the mailbox will be published on gov.uk from 31 March 2025.  

HMRC will respond by: 

• making contact within 48 hours to acknowledge the query;
• providing an update every five working days by telephone; and
• trying to resolve the query within 20 working days. If it cannot do this, HMRC will make an action plan to resolve the query.  

To help resolve the query in a timely manner, HMRC asks that the agent: 

• provides all relevant information and documentation that HMRC asks for; 
• responds promptly to requests for information of clarification; and
• refrains from chasing a query before the 20 working days have passed.  

The new service should not be used to chase repayments or postal delays, or for queries relating to making tax digital.  

HMRC says that once the service is in place, it will look at expanding it beyond PAYE and self assessment queries. 

In December 2024, ICAEW and the CIOT published a joint report highlighting the difficulties faced by agents in contacting HMRC and, if they do get through, in resolving their query with HMRC. ICAEW and CIOT made 10 recommendations, including on how to improve resolution rates.  

Frank Haskew, Head of Taxation Strategy at ICAEW, said: “The new service is a positive step in the right direction, addressing the recommendation in our joint report with the CIOT that called for appropriate routes to escalate complex cases to help resolve problems more effectively without the need for prolonged and repeated interaction with HMRC customer services. We will continue to engage with HMRC on developing the service further and would welcome feedback once it is introduced (to caroline.miskin@icaew.com).”