Personal Tax Account and Payrolling Benefits in Kind online service

10 February 2016

HMRC has provided an update specifically for the tax agent community about the Personal Tax Account and Payrolling Benefits in Kind online service.

“Since its launch in December there has been a major increase in the number of individual customers using their personal tax account. On some days during January between 40,000 and 50,000 new users were accessing their accounts for the first time.

Because of the success in introducing unrepresented non-business SA customers to their personal tax account, more customers are now being encouraged to use this online service. Agents may wish to be aware that between now and mid-March 2016 around 11 million customers will receive a PAYE code notice (P2) with an insert directing them to This will provide them with further information about personal tax accounts where they'll now be able to see online their coding for 2016-17, and consider how their code, allocation of allowances, and estimates of income compares to 2015-16.

A separate online service is also available enabling employers to payroll certain benefits and expenses, removing the requirement to report these on a P11D at the end of the tax year. Customers interested in this service have to register via a new Online Payrolling Benefits in Kind Registration Service, advising HMRC of the benefits and expenses they intend to payroll or are already payrolling.

The Personal Tax Account and Online Payrolling Benefits In Kind Service are not currently designed for use by agents. HMRC continues to develop online services for agents through Agent Online Self Serve (AOSS). AOSS is being developed with input from agents to ensure that services best meet agents’ needs. Agents who meet the criteria will be invited to take part in the AOSS private beta service over the coming months. Updates on AOSS and digital support for agents will be provided through regular briefings to stakeholders and posts on the HMRC Tax Agent Blog.

Agents should not try to access personal tax accounts on behalf of a client. Anyone logging in (whether an agent or other person) using another customers' credentials will potentially raise a security alert. Safeguards are built into our systems to protect our customers online and if an alert is triggered, this may impact on the progress of submitting a client's return and delay any repayment due. It is therefore essential agents should set up client authorisations online instead of using their clients' credentials.”