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TAX NEWS

Automated process for some refund claims and QR code scam

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Published: 22 Feb 2022 Update History

Agent update is now published monthly and usually includes some new pieces of information among the standing and recurring content. ICAEW’s Tax Faculty highlights key points from HMRC’s latest agent update.

Agent Update 93 (the February 2022 edition) features several new items that ICAEW members should be aware of. These include:

Automation of PPI taxed interest repayment applications

HMRC has seen a significant increase in PPI taxed interest repayment requests from agents. An automated solution is being developed to speed up the processing time.

The guidance below should be followed to facilitate the new automated process:

  • individual applications should be submitted for each tax year on the existing standard R40 form
  • do not include any other tax reclaim types within that R40 form
  • only include the agent details on the spaces provided on the R40 form
  • do not include a covering letter
  • post the claims to the new dedicated PPI tax interest reclaims address:
    PPI tax interest claims
    HM Revenue and Customs
    BX9 1ZR

Automation of these forms is expected to begin in late spring. Applications that do not comply with the guidance will not go through the automated process and will take longer.

Paying HMRC: QR codes

Taxpayers logged into their HMRC account can now choose to scan a QR code to complete a payment on their mobile device. Unfortunately, this has led to a new type of scam.

Taxpayers should only use a QR code that is presented to them while logged into their HMRC account, via the Government Gateway. Payment details displayed on their mobile banking platform should match those shown in their HMRC online account. 

HMRC will never send a QR code to a taxpayer. If a client receives a QR code via email or other electronic message, it is a scam. See guidance on identifying HMRC related scam phone calls, emails and text messages.

SEISS: late claims and review requests

In extremely exceptional cases, HMRC may agree to consider late claims and reviews of Self-employment Income Support Scheme grants. The deadline for contacting HMRC (0800 0241 222) about any such cases is 28 February 2022.

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