The ICAEW Tax Faculty has been warned by HMRC that there has been a delay in sending out some of the mid-year self assessment statements to taxpayers. As these may be needed for the 31 July 2011 payments, practitioners may wish to contact their clients to see if they have their statements.
In the absence of a statement with a payslip, form SA361 can be downloaded from the HMRC website. This facility will be available until 15 August. Alternatively, payments can be made electronically or by telephone.
Fair enough that HMRC have issued the warning.
However, there are a few points worth raising here:
1 The statements have been issued twice a year for a number of years now. Therefore it should be a simple matter of routine to issue them. Why the delay?
2 Why keep the download facility only open until 15 August?
3 The delay and extra administration caused by this delay will add to the workload and costs of taxpayers and their agents.
Why has there been a delay?
Tax does have to be taxing.
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