16 November 2023

It is approaching the busiest time of year for self assessment and HM Revenue and Customs (HMRC) is reminding agents to use the Income Record Viewer to get client’s information for their tax return.

The Income Record Viewer provides information on:

  • pay as you earn (PAYE) information for the current year plus the 4 previous tax years
  • employment records, including time in employment, their PAYE reference, the pay and tax details for each of their employment
  • student loan repayments, if any, collected through payroll
  • latest tax code for the current tax year including all allowances and deductions
  • taxable benefits provided by an employer such as company car and medical insurance and whether these are forecasted (P11D not received yet) or actual (P11D received)
  • state and private pension information
  • details of any underpaid tax and other debts such as tax credits or class 2 National Insurance contributions collected through their tax code.

HMRC will continue to provide important reminders to customers and agents, this includes our latest warning to self assessment customers to look out for scam texts, emails and phone calls from fraudsters.

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