HMRC no longer provide PAYE payment schedules, this practice stopped some years ago.
As per Accountingweb, HMRC said:
"Routine provision of PAYE payment schedules stopped several years ago, bringing PAYE into line with other taxes, because it was not sustainable to continue due to an increasing number of requests.Guidance provided by HMRC included:
This change in approach was introduced in April 2011 and announced through Employer Bulletin Issue 38 (page 21) and subsequently incorporated into our guidance (DMBM520287), which can be accessed on the HMRC website at which is available to customers at DMBM520287, which can be accessed at: debt and return pursuit: PAYE: payment schedule requests: background."
- Customers are required to maintain their own records from which relevant information can be extracted
- Additionally, the Business Tax Dashboard was introduced for the use of customers and presented another means for them to find what payments had been received and how these were allocated
- Using these two sources resolves the majority of issues, but where exceptionally this doesn’t and a customer needs help with locating a limited number of payments, then the Revenue will provide assistance.
Ross Martin made an error when paying HMRC through online banking. She accidentally left out part of a PAYE reference where amounts were allocated to the previous year and to ‘suspense’.
HMRC’s debt management and banking team then contacted her about alleged underpayments, but refused to provide a list of payments received. She was unable to see which payments were lost and work out why that had happened.
On attempting to get in touch with both the debt management and banking team, and the PAYE team, she was passed back and forth.
The debt and banking team "would not admit" that she had overpaid 2013/14 because they tried to allocate her month one payment back to 2012/13. They then asked for the money for 2013/14.
"Why will HMRC not provide a schedule of the payments that they receive?"Methinks that the number of queries being received by HMRC along these lines have overwhelmed the system; ie it cannot cope.
Have any loyal readers had similar experiences?
Tax does have to be taxing.
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