Date of Meeting 4 November 2011 Group Name

Date of Meeting
4 November 2011
Group Name
Lincolnshire
Chair: HMRC Lead
Helen Jepson (HJ) Local Compliance (LC)
Agent Representatives attending
Matt Herd (MH) Duncan Toplis
Chris Rooke (CR) AAT
Ian Smith (IS) ICAEW
Mark Poplett (MH)
HMRC attendees
Cora Morley (CM) Business Customer & Strategy (BC & S)
Stephen Houghton (SH) Local Compliance (LC)
Apologies: Barbara Harewood Sally Dunlop Marian Hayes
1
Minutes & Action Points
AP1 Done
AP2 Done
AP3 Done
AP4 Done
AP5 Ongoing (but will not carry forward)
AP6 Done
AP7 Done
2
HJ introduced Stephen Houghton from the Single Compliance Process (SCP) Project team
SCP Agent Briefing
SH gave background to the current trial & advised that Lincoln, in the third group, will be included from
January 2012. Trial started in June 2011 & early indications that it is working well with some settled cases.
Trial is due to finish in March 2012. Period of evaluation will follow in April/May &, if given the green light,
expected roll out from June 2012 over a period of six months.
The aim is to relieve the compliance burden & ensure the process is proportionate to the risk. SCP is
addressing operational issues & will influence quality & consistency.
HMRC has already re-engineered some compliance processes and SCP will draw on the strengths from
work already carried out in previous projects to develop a more collaborative process.
The SCP is designed to concentrate solely on the risks or behaviours identified for the enquiry. Currently 4
levels from Simple, where there is no need for a face to face meeting, for example by correspondence, and
with minimum inconvenience through to Highly Complex or cases indicating tax evasion, using four
different levels of intensity proportionate to those risks.
HJ confirmed that SCP will cater for both single tax and cross-tax enquiries with one visit rather than
separate officers in different occasions.
Officers will not be issuing meeting notes as standard. Notes of discussions will be made at the time but
type-written notes will only be issued on request.
Agents will be advised where case is included in the trial e.g. Section 9A enquiry will have an
accompanying letter explaining part of trial etc.
HMRC will use Openness and Early Dialogue (OED) by informing the taxpayer and the agent at the first
opportunity to save time & provide clarity for both parties about the risks being addressed.
The method of initial contact will depend on the tax and whether a formal enquiry notice is required
(e.g.S9A TMA70). Where there are risks:
• for an indirect tax case this contact could be by telephone or letter,
• for a direct tax case this will be by letter.
We will also check for current agent authority (64-8). We will copy agents into any correspondence, if
authorised to do so and ask if the existing authority needs to be extended to other taxes, where more than
one tax is involved.
Some of the level 1 cases in the trial have been settled after an initial call. Calls made directly to the client
can be referred to agent.
Agents concerns:
• that officers may challenge other records.
SH advised that with OED & collaborative working there should be no surprises however new risks may
become apparent but both client & agent will be made aware of any identified.
• Fee Protection
SH understood that policies will be able to accommodate the SCP but is still working with the providers.
• Sufficient time is allocated
SH confirmed this is part of process. Timings in the paper are average. The time spent on each case
will be proportionate to the risk.
Agents suggested that an FAQ page should be included as handy guide etc.
3
Resolved Issues
Update issued with agenda
4
Update on Group’s existing unresolved issues
Summary issued with final agenda.
WT 143 CM advised additional update of 3 November: an update is being pursued with the business and
an update will be in the next WT publication.
DMB
CR raised concerns re attitude when dealing with DMB. There seems to be an inconsistent approach
regarding “time to pay” arrangements. CM is not aware of any changes but will check & update as
appropriate. CM will also add WT015 to unresolved issues as this deals with agent relationship with DMB.
5
Key messages
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WT MINUTES
CM explained HMRC current position re publishing minutes. Agents are not encouraged to publish on the
Internet however WT agent members are encouraged to share the HMRC Updates with fellow local agents
and agent colleagues plus any educational information from WT meetings. NWTT will be discussing with
the professional bodies through WTSG.
REAL TIME INFORMATION (RTI)
CM gave overview of the project & the future pilot proposals. RTI Customer User Group meets monthly.
CM stressed importance of Employer Alignment to match records to NPS. Challenging trial & target for all
appropriate employers to go live by 2013. Agents raised concerns regarding the introduction of RTI &
asked for assurance that it will be fully tested before full implementation. Agents also wanted to know what
consideration had been given to the impact on small employers some of whom do paper in year & use
agents for online end of year. Introduction of RTI will mean additional cost.
PAYE RTI
AGENT ACCOUNT MANAGERS
AAMs recruiting via telephone. Plan to arrange Toolkit/Agents services presentations. The new Learning
Together product on Appeals & Reviews will be launched in early New Year. Agents registered with
service will be invited to attend any local events arranged. AAMs can be requested to attend agent lead
events using speaker request form.
AAM Service
VAT ENQUIRIES has introduced email option however there are limitations so agents should follow the
guidance.
VAT enquiries
RESEARCH & DEVELOPMENT (R & D) RELIEF FOR CT
R&D
HMRC has set up a 'Voluntary advance assurance' pilot to help small companies - including start-ups - to make
their first R&D Relief claim. A member of the R& D Unit will be attending the next meeting.
CM reminded agents of the new addresses to be used.
Changing HMRC addresses for Pay As You Earn and Self Assessment customers
6
New Issues Raised at the Meeting
1: Agent submits a 64-8 but HMRC hasn’t received it, and then HMRC not accepting an email or faxed
copy. Mark Poplett
CM will take forward with CAAT team
2: The non - processing of tax repayments but with no notification/explanation as to why. Mark Poplett
CM will investigate.
Date of Next Meeting
Friday 9 March 2012
Friday 27 July 2012
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Summary of hyperlinks
SCP Agent Briefing
PAYE RTI
AAM Service
VAT enquiries
R&D
Changing HMRC addresses for Pay As You Earn and Self Assessment customers
Agent Account Managers
Central Agent Authorisation Team Tips:
CAAT
Now working within turn round times. CAAT Turn round Times
Individual issues to be reported via AAM service for investigation with CAAT. Agents expressed concerns
about the length of delay, 6 – 8 weeks, where it is not feasible to use on line authorisation. Additionally
process is problematic when client dies. CM confirmed the authorisation will continue until HMRC are told
that it is withdrawn or when client dies; the deceased's Personal Representative must then apply for a new
authority.
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Authorisation for Personal Reps
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