Impact assessment

Modernising Repayments P800 - Screening Equality Impact Assessment

Published 15 July 2024

Project objectives

The PAYE End of Year Reconciliation process generates overpayment or underpayment balance statements/tax calculations for individual customers. The calculations are issued to customers using a P800 form. Where a customer has overpaid the P800 provides guidance on how to claim the refund. The current options for repayments include:

• bank transfer payment, where the customer logs onto their Personal Tax Account (PTA) for electronic refund direct to their bank account
• Payable Order (cheque payment) where no action is required, and the customer will receive a Payable Order within 21 days of the P800 tax calculation letter

We are enhancing the payment options available to the customer, and if the customer takes no action, they will no longer receive an automatically generated Payable Order.

Customers will receive a reworded P800 tax calculation letter directing them to the payment methods available, advising them of the fastest way to get their refund. The options for repayment will include:

• bank transfer payment, where the customer logs onto their Personal Tax Account (PTA) for electronic refund direct to their bank account
• bank transfer payment, where the customer can use a new online service via GOV.UK to claim their refund by confirming their unique identifier (the P800 reference), National Insurance Number (NINO) and date of birth
• Payable Order (cheque payment), where the customer can use a new online service via GOV.UK to claim their refund by confirming unique identifier (the P800 reference) and NINO

Customer groups affected

PAYE Individual customers who are due a repayment within the current Year -1 process and are already eligible for BACS bank transfer payments. These customers will be informed by letter when they have a repayment (known as a P800 tax calculation letter).

What customers will need to do

What customers need to do as a result of the change.

When a customer receives a P800 tax calculation letter they will need to decide how they wish to receive their repayment. The options available are PTA, bank transfer or cheque.

How customers will access this service

Customers will access this service via GOV.UK and sign into their PTA or select online banking service. Customers will also have the option to call a HMRC helpline.

When customers need to do this

The customer will need to do this when P800 letter is received.

Assessing the impact

We assessed the impact on all protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act. There is no evidence to suggest any specific impacts on customers within any of these groups:

• racial groups
• sex
• gender reassignment
• sexual orientation
• pregnancy and maternity
• marriage and civil partnership
• people with dependants and those without (carers)
• political opinion (in Northern Ireland only)

Extra support will be provided as required.

Disabled

Impact on customers

The impact of stopping the automatic issue of Payable Order is likely to impact customers from this group more so as customers are now having to undertake actions in order to obtain the refund owed. This may be more difficult for some disabled customers due to their physical and mental disabilities.

Proposed mitigation

HMRC provides additional assistance for customers who are deaf or hearing impaired, blind, or partially sighted.

HMRC provides a Text Relay BT Service that we use to contact people who use text or voice phones. It is useful for deaf, hearing impaired or speech impaired customers.

HMRC offers Extra Support Team services which can be accessed by those customers who cannot, for whatever reason, interact with HMRC digitally or who need additional support and reassurance.

Customers will still be able to telephone HMRC to request repayment.

Age

Impact on customers

Consideration has been given regarding impact on older generation customers, who may be more hesitant to engage digitally with their tax or online banking account to claim repayment.  (Although it is recognised this may not be the case for all those in the older generation population). 

The impact of stopping the automatic issue of Payable Order is likely to impact customers from this group more so as customers are now having to undertake actions in order to obtain the refund owed. This may be more difficult for some older customers as research suggests that they are less digitally able.

Proposed mitigation

HMRC offers Extra Support Team services which can be accessed by those customers who cannot, for whatever reason, interact with HMRC digitally or who need additional support and reassurance.

Customers will still be able to telephone HMRC to request repayment.

Religion or belief

Impact on customers

Some religious groups, due to religious beliefs cannot engage digitally.

Proposed mitigation

Any customers who cannot engage digitally due to religious beliefs will still be able to telephone HMRC to request their repayment.

People who use different languages (Including Welsh Language and British Sign Language)

Impact on customers

This service will be available to all customers however it is not anticipated that this will have any negative impacts on those customers within this protected characteristic group.

Proposed mitigation

HMRC will provide a Welsh language service.

We can provide an interpreter for different languages to support those customers that telephone HMRC.

Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.

Although there are no adverse impacts identified, for any external customer within the characteristic groups we will continue to offer alternative routes to discuss repayment.

A full Equality Impact Assessment is not recommended.