Graeme Davis

Perhaps HMRC could simply make it clear when a PAYE scheme is applied for, exactly where the PAYE references will be sent.

If this is the case - 1) why has the change not been publicised anywhere - eg in the employer bulletin? 2) why did references for the 3 schemes we applied for in June and July all come to the 'payroll correspondence' address and not the clients business address?

For the scheme we applied for on 8 June, references arrived on 27 July - along with those for applications made on 4th and 10th July. These have all come to our agent address (given for ' payroll correspondence') although we had been repeatedly been asking the client for them due to the delay. This contradicts what you say in your reply. Has there been a recent change to where references sent or not? It now seems like it was a 'one off' when the refs were sent to the client's business address. Online authorisation codes, applied for after references issued, have always gone to the client's address for their explicit approval.

How can you amend an FPS if the figures on your payroll software are correct? The issue is the duplicated submission. Sending a 'revised' FPS does not work in this case. Our client's Month 2 2021/22 was sent without 'this is NOT the fist submission under this scheme' being ticked, hence a duplication occurred between us and previous accountant for one month. We are still waiting for HMRC to tell us how to correct it. PAYE still shows as outstanding, but has been put 'on hold' pending investigation......

When was the change made to send new PAYE scheme references to the employer's trading address rather than the payroll correspondence address (ie the Agent)? We now have to check with out clients continually to see if a reference has been received, before then checking with HMRC who are still sending email acknowledgements as if the agent will receive the post and also states this usually takes about 'a week' which is simply not true. I have been waiting for once scheme since 9 June (it is now 19 July). THEN we have to apply for online access separately with activation codes sent by post. This is far too slow and cumbersome.