HMRC business by telephone update

HMRC has updated the two annexes to Statement of Practice 1/2010 which covers HMRC business that can be conducted by telephone. Revised Annexes A and B incorporate changes to the way a tax return can be amended to correct an entry relating to payments received under the SEISS.

New Conduct of Income Tax Business by Telephone (Correcting SEISS Income Information) Directions 2021 have been appended to the statement of practice. These new Directions update the original 2010 Directions (set out in Annex B) which cover how to conduct income tax business by telephone. The changes ensure that amendments to a tax return, to correct an entry relating to payments under the SEISS, can be validly made, notified or withdrawn by telephone if certain conditions are met. The new Directions have effect from 23 July 2021.