PAYE100030 - Individual records: PAYE records: requests for information

You may receive requests for information, for example, PAYE coding information and earlier years pay and tax details from an agent or a taxpayer.

• Respond positively to such requests
• In the case of an agent you must have the appropriate authority (64-8 or appropriately worded written authority) from the taxpayer before you disclose any information
• From Tuesday 15 August 2017 the services we offer agents over the phone have changed. Follow the Disclosure Matrix in the Guidance Hub to see full details. We will only provide employment history or coding notice information by telephone or send them directly to an agent where
  • that information is necessary to help the agent to complete their client's self assessment return, and
  • they are unable to obtain it from them, such as the client is deceased or incapacitated, or
  • the agent already holds the information and they need confirmation that the information is accurate (confirm agent details but not disclose)
• Registered agents should be advised to use the Income Record Viewer through their Agent Services Account (ASA)
• If required, provide the information requested in the form of a letter together with any enclosures and send it to the customer`s registered address. Your letter should include a 'disclaimer' to the effect that ‘the information we hold may be incomplete and you should check this with your records’. Do not send agents this information directly, unless the special circumstances above are met.
  

Some agents may also ask that no coding adjustment be made for their client's expenses. HMRC have a statutory duty to be as accurate as possible when determining the taxpayer's PAYE code, so where deductible expenses will continue to be due you must include a reasoned estimate in the code for CY and CY+ 1 and advise the agent accordingly. The legislation governing the determination of a code is Regulation 14 of the PAYE Regulations - Statutory Instrument 2003 No. 2682.