LATEST – HMRC have announced that this issue has now been fixed. An update was posted on the Agent Forum on 28 January, which says the following:
“HMRC can confirm that a fix was implemented at the end of last week. The same info previously supplied regarding correction of accounts still applies. The accounts of anyone affected should be corrected and an amended SA302 issued, and for anyone filing after its implementation the issue should not arise. In the meantime, if an agent contacts the Agent Dedicated Line (ADL), HMRC will correct their account for them”.