Working Together- Issue 5

Contents

 

 

Introduction by Richard Mannion

Still Working Together!

When I became the President of the Chartered Institute of Taxation in May 2000 my main objective was to work with the Inland Revenue and the other professional bodies through Working Together, to do something about the practical problems which crop up in general practice in particular from Self Assessment.

So what has been achieved in the last 12 months? The CIOT, ICAEW, ATT, ACCA, ICAS and the CCAB in Northern Ireland are all signed up to work together with the Inland Revenue. At the last count local meetings were taking place in 15 of the 60 main areas throughout the country, with “talks about talks” underway in another 14 areas. Well over 100 issues have been reported to the Inland Revenue Head Office for specialist attention and 5 Working Together Bulletins have been issued to publicise outcomes.

It is no part of our brief to get involved in policy issues. These are down to the politicians and there are well established routes elsewhere for consultation with the professional bodies. But once policy has been legislated the Inland Revenue has to administer the system and that is where Working Together comes in. Our aim is to identify areas where the system is not working satisfactorily and to try to achieve a practical solution. It is vital that we as practitioners try to understand the Revenue’s position and vice versa. In many instances we have identified a commonality of purpose - in other words if it works for the agent it also works for the Revenue.

Much has been achieved in a short space of time. Perhaps the most significant outcome is that the Inland Revenue now appreciates the importance of agents as a group of customers. We do not pretend to have achieved perfection and much more still needs to be done with items on the register. In some ways the project has been the victim of its own success in terms of being swamped by the number of issues being reported. However the Revenue now have a dedicated team of 5 people on Working Together; with the personal support of the Deputy Chairman, Ann Chant. The response of the Revenue has been extremely positive with a real desire to understand the problems and get them sorted out.

My year as President of the CIOT may be over but Working Together is still young and I intend to continue working with the Revenue, to watch it grow.

Richard Mannion

Foot and Mouth Disease - What we are doing to help

Many of you will know about the measures we are taking to help people in business who are facing difficulties as a result of the outbreak of Foot and Mouth Disease, but in view of the seriousness of the situation we felt that it would be useful to summarise them here.

  • The Inland Revenue and Customs & Excise have set up a joint helpline for businesses affected by Foot and Mouth Disease. The number is: 0845 3000157. Lines are open between 8.00a.m. and midnight, seven days a week.

    The Helpline offers advice and information about the support which the Revenue and Customs can give to businesses and individuals who are having difficulty paying their tax or NICs, submitting their returns, or other problems. The Helpline can also give advice about claiming Working Families Tax Credit.

    Customs and Excise also have a fax number for farmers affected by the outbreak of Foot and Mouth Disease who are due repayments of VAT. This will speed up repayment claims. The number is: 01702 366085. The number is primarily for farmers as they generally produce zero rated food and reclaim VAT on their purchases and so are repayment traders - speeding up VAT repayments will help their cash flow.

  • No penalties will be charged for people who file their returns late because of the effects of the Foot and Mouth outbreak, as long as they send in their return as soon as they can after the disruption ends.
  • We will agree arrangements to give businesses and individuals that are in financial difficulties as a result of Foot and Mouth Disease, additional time to pay their tax bill. Initially this would be for a period of three months, but this can be easily extended by arrangement.
  • We will not charge interest on tax or NICs during this period. Some people may have been put off applying for a period of deferment because they heard that interest would be charged. Where we have a record that these people have contacted us before, we will try to contact them to explain what our approach is.

Normally the decision to waive interest is taken by one of our specialist offices, such as Enforcement Office. To speed the process up and give certainty to businesses suffering from the outbreak of Foot and Mouth Disease, we have authorised all our Offices to waive interest on payments which have been deferred.

  • We will not start enquiries into affected businesses’ Tax Returns, or make Employer Compliance Reviews and National Minimum Wage Reviews. And, on request, we will suspend any enquiries or reviews which we have already started. We will look at this again as the situation develops.

We have issued a special edition of Tax Bulletin on our website which addresses many of the computational and technical issues which may result from the outbreak of Foot and Mouth Disease.

Changes to BACS Information

Since we started to make BACS (Banker Automated Clearing Service) payments from our computer systems, the payments have simply been shown on the recipient’s bank account as “Inland Revenue”. This is not particularly descriptive in situations where the repayment is being received by an agent or nominee.

In December 2000 we changed the way in which we transmit BACS information. When the repayment goes into the account of an agent or nominee, we still show that the repayment has originated from the Revenue, but we now include the name of the client. This should enable the repayment to be identified more easily.

Class 2 NIC - Late notification penalty

From 1 May the new Class 2 National Insurance Contributions (NICs) late notification penalty was introduced. From 31 January 2001, anyone who becomes liable to pay Class 2 NICs must register with the Inland Revenue within 3 months from the end of the month in which their business started in order to avoid a penalty of £100.

Following the Inland Revenue’s October 2000 consultation paper Starting up in Business, regulations came into force in January 2001 to implement the recommendations. These make the existing requirement for the newly self-employed to register for NICs purposes more effective, by imposing a fixed penalty if it is not done within the specified time limit.

Anyone starting in self-employment is now required to register with the Revenue within three months from the end of the calendar month in which they start self-employment; if they fail to do so they can incur a fixed penalty of £100. So a person who started self-employment on or before 31 January 2001 must have registered by 30 April; anyone starting during February 2001 must register by 31 May 2001 to avoid the penalty, and so on.

The new penalty will be dealt with centrally by the Revenue in the National Insurance Contributions Office (NICO) at Newcastle-upon-Tyne. The penalty can be avoided only if the person provides a reasonable excuse for failing to notify in time, or shows that throughout the period between starting self-employment and registering, their earnings were less than the Small Earnings Exception limit (£3825 per year in 2000/2001 and £3955 in 2001/2002).

When a penalty is imposed, a separate bill will be issued which will advise the person how to pay, what to do and who to contact at NICO if they want to dispute payment. If the dispute cannot be resolved, a formal decision will be issued which will carry a right of appeal to the General Commissioners. There will then be 30 days to either lodge an appeal or pay the penalty.

Anyone now registering for Class 2 NICs is automatically registered for Income Tax Self Assessment. In the majority of cases, newly self-employed people will not have to give a separate notice of chargeable income under Section 7 of the Taxes Management Act. However, the changes made to the Class 2 NICs notification requirement have no bearing on the tax requirement in Section 7 and this requirement remains in force.

Anyone who needs to register can do so by calling the Helpline for the Newly Self-Employed on 08459 15 45 15. The Helpline is open from 8am to 8pm seven days a week.

"Sheer hog-wash"

We receive a considerable postbag from the readers of this publication. Most feedback is positive about what Working Together is trying to achieve, but often combined with a predictable degree of scepticism. The title “Sheer hog-wash” is a recent quote from a sole practitioner tax agent’s letter. He went on to say:

“….. you expect me to be convinced by a few words of togetherness. I am afraid there is rather more than that to it. Handsome is as handsome does. And until there is any evidence whatever of comprehension by the Revenue of the cumulative effects on practitioner and taxpayer alike, of your tidal wave of ill-thought-out legislation, over-regulation and penalty provisions, then you will excuse me from participating in your “working together” proposals.”

Another correspondent recently remarked that it read like a “catalogue of successes”. Unfortunately, we knew this was not intended to be complimentary as the writer started “With all due respect….”. He then went on to suggest that we should spend a little more time in looking at the day to day practical difficulties of running the Self Assessment system, and less publicising those areas where some success has been achieved.

We do of course wish to be judged on what we actually achieve. Elsewhere in this issue we have critically reviewed some “old chestnuts” from the Register of Issues. We have tried to explain what has or hasn’t happened, also the prospects for progress. And we do believe that this regular publication is worthwhile to tell you what we are actually doing or trying to do.

Another reader suggested we were guilty of “listening (apparently) excessively to ‘representatives of the professional bodies’, when these bodies know so little of coal-face reality”.

This type of feedback is really disappointing, for two reasons. Firstly, the representatives from the various bodies who are involved in the steering committee of Working Together are without exception each directly involved in work right at the sharp end themselves.

Secondly, the foundation of Working Together lies in effective local liaison between tax practitioners and Revenue staff, identifying national issues as early as possible. We believe that, through this, it is possible “to make a difference”. But these arrangements do not yet cover the whole country adequately. Within the Revenue the organisational change to Area Management this year should help, as the new Area Directors will have a specific responsibility for this. But they cannot succeed without the active participation of local tax agents as well.

As a tax agent, do you know whom to contact locally to raise a point about day to day practical difficulties of the tax system? If you don’t, we suggest you contact Richard Mannion (richard_mannion@solomonhare.co.uk) or Richard Shooter (info@henstockshooter.co.uk) and help us to improve the local liaison arrangements.

But if you can’t find anyone to listen and you think the issue may be important nationally do write to or e-mail the Working Together team, (see back page for our contact details) - it really does help us to keep our grip on reality.

Inland Revenue Shares Valuation and the Fiscal Valuation Forum

Shares Valuation Division was part of Capital Taxes Office. On 2 April 2001, CTO joined technical and policy colleagues to form Inland Revenue Capital Taxes, one of the business streams within Inland Revenue Capital and Savings. Shares Valuation is one of the streams in Capital Taxes.

Shares Valuation provides a fiscal valuation service within the Inland Revenue for unquoted shares and other assets. It is based in Nottingham where there are about 130 staff with a smaller office in Edinburgh where 10 staff deal primarily with Scottish cases. Rather more than half our work relates to valuations for Capital Gains purposes and around a quarter to Inheritance Tax but a fast growing area of work is in Share Option Schemes. The average time to complete a valuation is just over 7 months and 84% of cases are agreed within a year.

Twice a year we meet practitioners at the Share Valuation Fiscal Forum in order to exchange views and opinions on technical and practical matters. The Forum provides an opportunity for us to clarify current practice and to update practitioners on procedures. Specialist practitioners are able to raise general points of concern - though of course not, at a meeting of this nature, individual cases.

These meetings are chaired jointly by the Deputy Director responsible for Shares Valuation and a practitioner and are held in London. The minutes of the last meeting, which took place in January, are posted on the Inland Revenue website under Capital Taxes. More information may be obtained from

Colin Gibson
Deputy Director Inland Revenue Capital Taxes
Fitz Roy House,
PO Box 46
Castle Meadow Road,
Nottingham NG2 1BD
Telephone 0115 974 2291
Fax : 0115 974 2288
e-mail : Colin.Gibson@ir.gsi.gov.uk

 

 

London - Transfer of SA processing work

The transfer of London’s IT SA processing work to other Tax Offices throughout the UK has prompted questions about why notifications of the transfer do not include a reference to the change of associated Accounts Office, where appropriate. The answer to this is that each Office receiving work from London, has been given a discrete Office number for SA (only) within its District Number, to link it to Accounts Office (AO) Shipley, even where that Office has other links to AO Cumbernauld for its local work. As a result, there is no change of Accounts Office for the London transfers.

As a postscript to this, we know that many of you receive calls from clients who do not realise that you have been sent a copy of form SA308 (Notification of a Change of Revenue Office) and who think they need to tell you. We have now changed the wording of the form to include the wording: “A copy of this notification has been sent to your agent, if you have one”.

 

 

ITSA Enquiries Review

The review of ITSA enquiries with the Operations Consultative Committee (OCC) continues. Visits to a number of Tax Offices have been made. These have involved discussions with Investigators and examination of a sample of enquiry cases covering the four main areas of the review - faster working, opening letters, requests for early meetings and requests for private bank account details. Some of the visits have included members of the Working Together Group and Trade Union representatives. Reviews of complaint cases at both District and Regional level have also been carried out.

As a result of the review work undertaken so far, it has become apparent that current guidance to Local Offices in relation to meetings and access to non-business bank statements needs to be reaffirmed. We have written to all Offices reminding staff of the guidance in the Enquiry Handbook (in particular EH345 and EH319) and other material.

A sub-group from the OCC comprising the Revenue, Trade Union representatives and Working Together will consider the findings of these visits. In particular they will discuss the factors relevant to requests for private bank account details and to begin work on establishing a framework, based on current best practice, within which enquiries should be worked.

The agreed framework and updated guidance will be published once the work is finished.

 

 

2000/2001 Self Assessment Tax Return

Due to a error by our printers in compiling the 2000/2001 Tax Returns, around 17,000 represented taxpayers whose Tax Return should contain the core return (SA100), Self Employment pages and Land and Property pages have not received the Land and Property pages. Instead they have received additional copies of the Self Employment pages SE3 and SE4.

We apologise for this error. Taxpayers or agents who require the Land and Property pages should telephone the Self Assessment Orderline on 0845 9000 404 or fax 0845 9000 604 for these pages and disregard the additional pages SE3 and SE4. The Orderline is open 7 days a week between 8am and 10pm. Alternatively the pages can be downloaded from our website www.inlandrevenue.gov.uk

 

 

Tax Return Filing - "Spreading the Load".

A significant number of IT Self Assessment Tax Returns are filed close to the 31 January filing deadline; this causes a great strain on the resources of the Revenue.

As many of you will know, there is a common perception in the Tax Office Network that many agents delay submitting returns until the last possible moment (for one reason or another). You have told us that this simply isn’t true and that you make every effort to encourage clients to bring their records in to you as early as possible. Everything suggests that tax agents would welcome a more even spread of work throughout the year because this “bunching” of work can be a major headache to you too.

So along with our partners on Working Together, we are looking carefully at what we can do to encourage a more even flow of returns filed, and how we can reduce the number of people filing late and incurring extra costs for themselves (and us) by doing so. We would be very interested to hear your comments and suggestions on how this could be achieved (“carrots” and “sticks”). Please get in touch with the Working Together Team; contact details are on the bottom of this page.

 

 

Update on Electronic Lodgement Service

The Inland Revenue is guaranteeing that the Electronic Lodgement Service (ELS) will be available for Tax Returns for the tax years up to and including 2000/2001 (returns due by 31 January 2002).

We have not taken any decisions about the service beyond that date but there is no particular significance in that. We normally review ELS operations in the months after a new release (April each year) and we will do so again this year. We will consult users through the accountancy and software supplier representative bodies before taking any decisions which have a major impact on provision of the ELS service which successfully receives around 300,000 returns a year.

Clearly, one factor in reviewing ELS operations will be the impact of the new service for agents to send their clients’ Tax Returns over the Internet which will be introduced this summer - but it will be a while before we have a clear view on that. We will keep you informed over the following months.

 

 

SA Statements of Account and Agents

We are examining ways in which we might be able to provide a better service to agents on clients’ Self Assessment Statements of Account. Currently:

  • SA taxpayers, whether represented or not, receive SA Statements at least twice a year which show all tax liabilities, interest charges, surcharges, penalties and payments unless they have opted when completing form 64-8 for the agent to be sent their copy of the SA Statement.
  • Agents receive by post in a bundle, the Self Assessment -Clients’ Account Information sheets, which are not a true copy of the client’s Statement and in particular only show tax and payments. Most importantly the Clients’ Account Information sheets do not include accrued interest.
  • As an exception agents who use the Electronic Lodgement Service are able to receive copy statements electronically in addition to the copy sent to the client.

We know that it would be more efficient if agents could receive exactly the same information that is sent to the compliant client roughly every 6 months. We believe that it would be even better if agents were able to receive their version of the information just before it reached their client. This would allow agents the opportunity to consider whether the information shown on the statements needed any explanation for their clients.

To achieve any improvement along these lines would require major changes to Revenue systems and would not come cheap - sadly, it is not just a case of pushing a button or two to make this happen. But we are looking at what might be possible even though there are no guarantees at this stage as to what if anything we will be able to deliver. But we would welcome feedback on what would, and wouldn’t, be useful to agents in particular:

  • Would it matter if the information was delivered to agents by post in a separate envelope for each client (rather than delivered en bloc as happens for Clients’ Account Information)?
  • Would it be sufficiently worthwhile to receive the information just before clients? If so by how many days bearing in mind that there is a trade off with providing statements that are as up to date as possible?

Feedback on these issues will help us decide which options to consider more closely. Contact details for the Working Together team are given on the back page.

 

 

Internet Service for Self Assessment

The Inland Revenue’s Internet Service for Self Assessment has been up and receiving 2000/2001 Tax Returns since 6 April 2001. This means that either commercially available software or the Inland Revenue’s own SA Online Web Form can be used to complete the Tax Return, and then it can be sent back over the Internet. The software or online forms will automatically do all the calculations. In addition to this taxpayers will receive an online acknowledgement that their Tax Return has been received safely and securely.

At the moment only individual taxpayers can use the service. However we are planning to extend the service this summer so that authorised agents will be able to send returns on behalf of their clients who are individuals. We will be asking agents and their representative bodies for input and to help with usability testing of the new Internet service for agents in due course.

Form 64-8 is currently being re-designed and will include an authority for the agent to use the Internet Service for Self Assessment on their client’s behalf. Clients who have already registered to use the service will be able to give this authority on line. More information will be given in due course.

To find out more, and for all the latest information on the Internet service for Self Assessment, and other Internet Services, visit the Internet services WebPages on the Inland Revenue website at www.inlandrevenue.gov.uk

 

 

Errors in 2000/2001 Tax Returns and Guidance

There are a number of small errors in our published material for 2000/2001, which we would like to draw to your attention.

 

 

Business Journeys in Employees' Own Vehicles - P11D Reporting

From 6 April 2002 the Government plans to introduce a new statutory system of tax free and NICs free mileage rates for business journeys in employees’ own vehicles. There will be separate rates for cars and vans, motorbikes, bicycles and for carrying passengers.

From 2002/2003, the current administrative system of Authorised Mileage Rates geared to a car’s engine size is being replaced by a single statutory rate for all cars and vans. For business journeys in employees’ own vehicles this is the maximum amount an employer will be able to pay per mile without generating a tax/NICs charge. And employers will no longer need to report such payments on form P11D.

For more details see budget news release REV BN2: new statutory mileage rates dated 7 march 2001.

However, for 2000/2001 and 2001/2002 tax years, there is no change to the existing P11D reporting obligations. Unless covered by a dispensation, expenses paid for business journeys in employees’ own vehicles at rates up to the Authorised Mileage Rate will still need to be reported on form P11D as previously.

 

 

So, can a One-Person Company ever get a Dispensation, or not?

Working Together Register of Issues item 9.15 (see our featured area on the Revenue’s website at www.inlandrevenue.gov.uk) reflects difficulties experienced in practice in obtaining for a one-person company a dispensation from reporting business expenses on form P11D. The relevant guidance is set out in the Schedule E Manual (SE30059 - Dispensations: checking and authorisation of expenses payments), as published on the Inland Revenue’s website www.inlandrevenue.gov.uk/manuals/index

The main focus of this guidance is that the extent of the checking of business expenses claimed by employees, may be expected to vary depending upon the scale of the business. What is appropriate for a larger organisation may very well not be so for a smaller business. In deciding whether or not a dispensation is appropriate for particular types of expenses payments, the type and size of organisation is a relevant factor.

It is sometimes suggested, wrongly, that the Inland Revenue will never consider a dispensation for a one-person company simply because no independent check is possible. It is certainly true that a dispensation would not normally be considered appropriate where a controlling director effectively has complete freedom to decide the expenses that are taken. But for a limited class of expenses - such as fully vouched expenditure necessarily incurred on travelling in the performance of his or her duties - there is no reason why a dispensation should not be considered by the Inspector on its merits.

 

 

Full Enquiries into Company Accounts

We are planning to increase the number of full enquiries we undertake into company accounts. At the same time we want to make our enquiries more effective and cost efficient. In support of these aims more multi-grade teamworking is being introduced in Network Offices. We are introducing these changes gradually, starting with 8 Areas. From the autumn we are planning a phased introduction in the remaining Areas.

As part of this work, members of staff currently working within Special Compliance Office (SCO) will act as coaches providing support to the enquiry teams. Their role will be to assist teams to develop their effectiveness, through coaching and by example, in enquiry work and in teamworking.

The introduction of teamworking will mean that it will become fairly common to have more than one Inspector present at meetings and we expect that there will be instances where it will be advantageous for a SCO coach to attend to provide support. If they do so it will be as a member of the local Area team and as such they may take part in the conduct of the meeting. They will not be acting under the direction of SCO nor operating under SCO’s Code of Practice (COP 8) . In particular their presence will not be a signal that SCO is contemplating taking the case over.

In all cases we will notify the company and its professional advisor, in advance, who we propose to attend from the Revenue, and whether one of them is a coach from SCO. If the company or its advisor have concerns about the proposed attendees then the case owner will discuss those concerns on a case by case basis. We will not normally plan to have more than two Revenue personnel at any meeting, although there may be occasions where progress can be accelerated by having more, by agreement.

The normal guidance for holding meetings including agreeing a mutually convenient location and time and the right to suspend the meeting will all still apply as will the practice of providing agendas and notes following a meeting.

We would welcome the support of professional advisers in this initiative. It is planned to evaluate progress towards the autumn and any feedback on individual experiences, via the Working Together Team, would be very helpful.

 

 

Uninformative ITSA Repayment Notifications

Many of you have written to us to say that you are dissatisfied that form R1000(CS), which lets you know about payable orders issued to ITSA clients, does not state the year that the repayment relates to. We do understand that this is not satisfactory, but unfortunately the solution is not simple.

The problem is that the computer system for dealing with Self Assessment is entirely separate from the one which handles repayments (from a variety of sources). Unfortunately there are some difficulties in enabling the repayment system to receive the relevant details from the Self Assessment record.

We are continuing to investigate this to see what we can do about it, and we will report any progress in “Working Together”.

 

 

Internet Service for PAYE

Since April 2001, agents, employers and payroll bureaux have been using the Inland Revenue’s new Internet service for PAYE to send in their End of Year Return forms: P35 -Employer’s Annual Return, P14 - Employee’s End of Year Summary, P38A - Employer’s Supplementary Statement

The registration service opened on 19 February 2001 and filing of End of Year Returns began on 9 April. The due date for sending in 2000/ 2001 End of Year Returns is 19 May, although you can still register to use this service and the system will accept late returns after this date. Any returns sent in late however will be liable to penalties in the usual way and will not qualify for the one-off discount.

The Inland Revenue has offered a one off discount of £50 to employers that used the Internet service to send in their 2000/2001 PAYE End of Year returns and who made at least one electronic payment by the due date. Employers who qualify for the PAYE discount, and also paid Tax Credits through their payroll in 2000/2001, can get a further discount of £50 - so up to £100 in all.

The PAYE and Tax Credit discounts will also be available to those employers who used an agent, payroll bureau, or other intermediary, to send their 2000/2001 End of Year return over the Internet.

Later on in the year, the Internet service for PAYE will be extended to include other forms and returns. Current plans are that the P11D and P46 will be available in June, with P45, P6 and P9 later in 2001. More details will follow.

Agents or payroll bureaux who plan to use the Inland Revenue Internet service for PAYE to send their client’s forms and returns to the Inland Revenue must:

  • first obtain an Inland Revenue Agent Reference by using the Revenue online Agent Reference Service www.iragentreg.gov.uk, and
  • then use this reference at the Government Gateway to register as an agent for the PAYE Returns for Employers service.

Following registration, you will be given a Gateway Agent Identifier and sent a user ID in the post. It is up to you to then tell each of your employer clients for whom you plan to send in forms and returns over the Internet, what your Gateway Agent Identifier is.

Each client you are acting for then needs to authorise the Inland Revenue to accept their forms and returns over the Internet from you. Your clients can do this in one of two ways. The recommended way is for them to register online at the Government Gateway as an ‘organisation’ and then use the Gateway service to ‘appoint’ you as the agent who will be sending their forms and returns over the Internet. The alternative is for your client (or you on your client’s behalf) to download a form FBI 2 from the Inland Revenue website www.inlandrevenue.gov.uk/efiling/paye/fbi2.pdf, print it off, complete and sign it, then send it to the Inland Revenue Electronic Business Unit through the post.

Please note the FBI 2 paper option is not as quick and efficient as the preferred online option, and only the form FBI 2 can be used not the 64-8. And if your client uses the paper form FBI 2 they will not qualify for the one-off discounts.

Agents who use the service to send in a client’s forms and returns will authenticate, or in effect sign, that form or return on their client’s behalf. The Inland Revenue needs to be satisfied that the agent has the authority to do this. The prior receipt of the appropriate authorisation is one of the conditions for acceptance of a return made by an agent on a client’s behalf.

The authorisation is a single one covering the whole range of transactions that will be offered by the Internet Service for PAYE. So, as the service is extended to include further PAYE forms, you will be able to receive information on your client’s behalf. The Inland Revenue has a duty to treat employers’ affairs confidentially and so needs your client’s authority to send information to you.

More information on all the above can be found by clicking on ‘Internet Service for PAYE’ on the Inland Revenue Internet Site at www.inlandrevenue.gov.uk

 

 

Duplicate Coding Notices to Agents - At last!

Probably the most frequently raised concern in our postbag, is the need for duplicate PAYE coding notices (form P2) to be sent to agents.

We have been looking into how we could do this for some time and believe it will be possible to introduce copy P2s for agents from April 2002. We will give you more information in future editions of “Working Together”. Until then, please remind your clients to pass their P2 to you.

 

 

Editorial

Working Together is a joint initiative with the CIOT, ICAEW, ATT, ACCA and ICAS. Although the material in this publication obviously reflects discussion and consultation with these bodies, the Revenue is solely responsible for its contents and for the views expressed in it.

 

 

Contact details & back issues

Back issues can be downloaded from our featured area on the Revenue website www.inlandrevenue.gov.uk.

If you would prefer a paper copy, please write to or e-mail the address below.

Copyright

Working Together is covered by Crown Copyright. There is no objection to firms copying the publication for their own use.

Anyone wishing to re-publish Working Together or extracts more widely, should write for permission to Greig Rattray,

Working Together Team, 7N South West Wing, Bush House, London WC2B 4RD or e-mail: Greig.Rattray@ir.gsi.gov.uk.

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