Question to the HM Treasury:

To ask Her Majesty’s Government what assessment they have made of whether HMRC helplines are sufficiently resourced to deal with both employers and employees who may have queries regarding the new bespoke flat scale rate approval notices or the application of tax and national insurance contributions where a notice is not obtained.

HM Revenue and Customs’ (HMRC) assessment is that there will be sufficient resources to deal with employers’ applications for bespoke scale rate approval notices which are made in good time ahead of the end of the 2015-16 tax year.

HMRC also believes that there will be sufficient available resources to answer queries that employers may have regarding the application process of the application of tax and national insurance contributions (NICs) where a notice is not granted.

The applications for bespoke scale rate approval notices will be made using an interactive online form which, once completed, the employer will print and post to HMRC for processing. This application form is now live and employers may find it by going to www.gov.uk and searching for ‘bespoke scale rates’.

HMRC has published guidance on the GOV.UK website to help employers understand the new rules for reimbursing business expenses to employees, including bespoke scale rates and industry agreed scale rates. Messages about the change have also been included in HMRC’s regular ‘Employer Bulletin’ publication.

HMRC are planning further communications to remind employers about the change over the coming weeks.

HMRC always takes into account all relevant factors when dealing with employers who have made a mistake in complying with their PAYE and NICs obligations, and will help employers to move to the correct position where an error is discovered.