HMRC is looking into the benefits of using 'signpost headings'
As we all know, HMRC has some difficulty in dealing with the volume of post that it receives, to the considerable frustration of practitioners and taxpayers alike.
In order to improve response times, HMRC is running a pilot scheme to encourage the use of 'signpost headings' to indicate whether letters are routine or technical, thus facilitating allocation of post and improving the time and adequacy of the response.
Suggested headings have been segregated into primary (to summarise the broad content of the letter) and secondary (where the matter is more specific or needs technical input) as follows:
| Primary headings | Secondary headings |
| Agent no longer acting | Appeals - penalty appeals |
| Allowances and reliefs | Appeals - surcharge appeals |
| Calculation queries | Capital allowances |
| Cessation of a source of income | Capital gains (including Principal Private Residence elections and quoted shares) |
| Complaints | Discovery assessments |
| Deceased case/bereavement | Double taxation relief |
| Employer correspondence | Film losses |
| Employer penalty appeal | Foreign income (foreign tax credit) |
| ESC A19 claim or Regulation 72 | Investment club |
| Information requests | S33 trading losses |
| Insolvency/bankruptcy | Scholarships/grants |
| Loss claims | Share schemes |
| New source of income | Special assessments |
| PAYE code query/amendment | Venture Capital Trust/Enterprise Investment Scheme |
| Progress chasing correspondence/repayments | |
| Self assessment appeal | |
| Self-assessment/ PAYE repayment claim | |
| Self-assessment: set up or close record | |
| Self-assessment: statement query | |
| Self-assessment: tax return amendment | |
| Self-assessment: tax return request |
HMRC is asking practitioners to adopt these in order to assist them in their fight against the backlog of correspondence.
ACCA would urge members to try the initiative and let us know if this has made any difference. Email advisory@accaglobal.com