HMRC PAYE update (SA 252)

Issue of SA 252

We let you know in July about our plans to issue a redesigned SA 252 later this year. We originally planned to send the letter to Higher Rate taxpayers who were not in SA and, from next year, to also send the letter to Basic Rate customers with more complex tax affairs.

Following IT changes we have, however, decided to send the SA 252 this year to Higher Rate taxpayers and also Basic Rate taxpayers with more complex affairs (for example people who have paid tax at Higher Rate in the past or who are in receipt of new sources of income). We wanted you to be aware of this to enable you to deal with questions you may receive from your clients. We expect the letters to be sent out from late November. We’d also like to mention that, because this will be a bulk processing issue for us, all letters will be dated 19th November although it’s possible they won’t be received until some weeks later. There is nothing unusual about this. We post bulk output letters in stages to help our contact centres to manage any additional customer demand that the letters might provoke.

As we have explained before we’re unable to send copies of the letter to agents but it does include a request that customers show the letter to their tax adviser if they have one.

Technical Team

25 November 2011