HMRC is restoring priority access to the ADL from 
Monday 14 June 2021 and committed to call waiting times of less than 10 
minutes. However, the ADL will not handle certain types of calls where 
digital alternatives are available.
            
 
    
Following lengthy discussions with professional bodies including 
ICAEW, HMRC has now agreed to restore priority access to the agent 
dedicated line (ADL), starting on Monday 14 June, initially on a trial 
basis. HMRC has confirmed it is expecting to answer all calls to the ADL
 within 10 minutes. 
ICAEW’s Tax Faculty
 welcomes this positive development even though it falls short of 
restoring the pre-pandemic position and encourages members to play their
 part by adhering to HMRC’s guidance on the use of the line.
The removal of priority access from the ADL at the start of the 
coronavirus pandemic, along with delays across most HMRC services and 
the additional demands from clients has had a major impact on agents. 
HMRC’s central role in the government’s response to COVID-19 has been
 resource intensive and has had implications for its day-to-day 
operations. HMRC acknowledges that it has not been able to provide the 
level of service that it would like.
How to use the line
The ADL will be open from 08:00 to 18:00 Monday to Friday. ICAEW is 
aware that agents have become accustomed to phoning as soon as the 
helpline opens as that has been the best time to get a call answered, 
HMRC has asked that calls be spread during the day to help it to manage 
demand.
To allow HMRC to provide priority access to agents it has listed the 
types of call that it will not accept on the ADL, because a digital 
service is available or the client has access to the information.
Agents are expected to use the following digital services rather than phoning the ADL:
Agents are expected to obtain pay and tax details and employment 
histories from their clients and HMRC is encouraging the use of the 
personal tax account where clients can obtain this information. This has
 been HMRC’s position since 2017; over time more HMRC staff have been 
prepared to provide these details over the phone but HMRC will be 
tightening up on this. 
This approach is partly driven by GDPR considerations as HMRC has 
some concerns over whether 64-8s allow it to disclose this information 
directly to agents. Where necessary HMRC will send the information to 
the client by post. HMRC is developing a service to give agents access 
to this information, along with details of tax codes. 
Agent income record service
The agent income record viewer service is still in private beta 
testing and so is limited to a small number of agents. HMRC is now 
extending the service to a further 200 agents. If you would like to be 
part of this trial, please contact Denise Beat via hmrcirvrequest@hmrc.gov.uk. 
The service involves a one-off digital handshake which needs to be completed by the client so is not suitable for all clients.
HMRC hopes to be able to extend the agent income record viewer 
service to all agents in the future and is also working on more 
streamlined agent authorisation processes. 
ICAEW is pressing HMRC to address the issues with the self assessment
 pre-population service which is also important in addressing this need.
Other service improvements
HMRC has also indicated that it is working on the use of scanning 
technology to improve the processing of R40 (Claim for repayment of tax 
deducted from savings and investments) for PPI interest taxed at source 
and other high demand forms.
It is about time that HMRC reopened the ADL, but it is not great that they are doing so in a half arsed manner! 
 
    
Tax does have to be taxing.
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