HMRC have recently issued an alert explaining that they will not be able to issue paper self assessment tax statements to all customers during the normal July period. They will be sending out the remaining statements soon and people will have 30 days from receipt of the statement to pay.
The HMRC alert reads as follows:
‘Dear Agent Colleague
Due to a higher than anticipated number of SA statements to be issued this year we will not be able to issue paper self assessment tax statements to all customers during the normal July period for issue. The majority will have been sent on time.
No-one needs to worry about this and we will be sending out the statements to remaining customers soon. People will have 30 days from receipt of the statement to pay. As long as they do that, no interest will follow.
On line customers will be able to check what's due over the internet and pay via the internet too.
We are sorry if anyone experiences any inconvenience and we will let you have an update by the end of next week.
Questions and answers for individuals and businesses
How will I know if I am one of the customers who has been affected?Most customers who were due to make a payment will have received their SA statement reminding them how much tax they need to pay by 31st July. If your UTR (the ten digit reference number) ends with the digits 70 to 99 then you may be affected, and if so we will be sending your statement out as soon as possible.
I’d like to pay now – what should I do?
If you file on line you can pay electronically, or you can make a payment by phone. Advice on how to pay can be found here. [NB. Link not active but see below.]
How do I know how much to pay?
If you file on line you can find out how much you owe by viewing your account on line.
How many people are affected by this delay in issuing statements?
We estimate around 500,000 customers are affected.
How did this happen?
The issue was caused by a higher than anticipated requirement for SA statements, the cause of which we are exploring.
Does this change the date when the next instalment is due?
Is this a computer error – will the amount be right?
This is not a computer error. The amount will be right.
End of HMRC alert.
Additional information from the ATT:
Details on how to pay HMRC are at http://www.hmrc.gov.uk/payinghmrc/selfassessment.htm
While HMRC prefer payments to be made electronically or, where a cheque payment is made, to pay it by bank giro using the computer-generated payslip, which is usually attached to the bottom of an SA statement of account, there are alternatives.
Some banks will allow their customers to pay by cheque if they take along the HMRC bank details (sort code, account number and UTR), but this service is not offered by all banks.
SA 361 manual payslip
If a pre-printed payslip is not available and payments cannot be made online or by telephone, the SA361 can be completed online, printed out and used to accompany a cheque posted to HMRC; it cannot be used to make a payment by bank giro at a bank.
Any payments posted with an SA361 should be sent to:
HM Revenue & Customs
While HMRC have stated that no interest will be charged as long as payment is made within 30 days of receipt of the statement, it is not clear how they will know when the statement has been received.
The SA361 payslip is available at http://www.hmrc.gov.uk/agents/sa361.pdf and is also attached as a PDF.