We have received a vast number of queries around how businesses should manage communications with HMRC and which lines of communications they should use, keeping in mind the new COVID-19 restrictions.
The lockdown put in place by the government, aimed at slowing down the coronavirus spread, means that HMRC offices are closed. No physical letters are being posted or received. Some HMRC departments have a more streamlined digital communication channels, however several are still heavily dependant on paper correspondence.
The current lockdown will influence many interactions with HMRC and at present, it is not clear how this will be managed.
So far, HMRC have introduced electronic communication to several lines of enquiry, where previously this was not in place. These areas include:
- Requesting that stock transfer forms are emailed rather than posted.
- The process for non-statutory clearances is to apply for clearance via the email address shown in the relevant annex.
- Stamp duty must be paid electronically.
- Relief from stamp duty when documents effect intra-group transfers of stock or marketable securities is applied for via email.
- Reliefs and exemptions from stamp duty on paper shares are claimed by email.
- Opinions about a stamp duty payment or penalty are obtained via email.
- Transfer schemes of arrangement where stamp duty or stamp duty reserve tax is payable must be emailed.
What STSE have found, is that amongst our client base, the main areas of concern around communication are appeals, disclosures and reviews. These usually involve stringent deadlines and many are dealt with entirely by paper.
If you are concerned about your situation, or have any queries regarding any issues raised in this article, please contact us at email@example.com
This article will be regularly updated as and when further guidance is released.